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Registered number: 01928166 O. T. (SMOKED SALMON) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
O. T. (SMOKED SALMON) LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF O. T. (SMOKED SALMON) LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of O. T. (Smoked Salmon) Limited for the year ended 31 October 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of O. T. (Smoked Salmon) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of O. T. (Smoked Salmon) Limited and state those matters that we have agreed to state to the Board of directors of O. T. (Smoked Salmon) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than O. T. (Smoked Salmon) Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that O. T. (Smoked Salmon) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of O. T. (Smoked Salmon) Limited. You consider that O. T. (Smoked Salmon) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of O. T. (Smoked Salmon) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Simmons Gainsford Professional Services Limited Chartered Accountants 38-40 Chamberlayne Road London NW10 3JE 9 June 2026 Page 1
O. T. (SMOKED SALMON) LIMITED REGISTERED NUMBER:01928166
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 28,912 |  | 36,139
|  |  | 28,912 |  | 36,139
Current assets |  |  |  |  |
Stocks |  | 64,675 |  | 69,970 |
Debtors | 5 | 284,526 |  | 329,250 |
Cash at bank and in hand |  | 366,325 |  | 273,773 |
|  | 715,526 |  | 672,993 |
Creditors: amounts falling due within one year | 6 | (186,948) |  | (261,015) |
Net current assets |  |  | 528,578 |  | 411,978
Total assets less current liabilities |  |  | 557,490 |  | 448,117
Net assets |  |  | 557,490 |  | 448,117
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 5,000 |  | 5,000
Share premium account |  |  | 17,500 |  | 17,500
Capital redemption reserve |  |  | 20,000 |  | 20,000
Profit and loss account |  |  | 514,990 |  | 405,617
|  |  | 557,490 |  | 448,117
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 June 2026. Page 2
O. T. (SMOKED SALMON) LIMITED REGISTERED NUMBER:01928166
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025
___________________________ Antonakis Tsoukka
Director
Page 3
O. T. (SMOKED SALMON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
O.T. (Smoked Salmon) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4, 89 Lockfield Avenue, Enfield, Middlesex, EN3 7PY 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance method
|  |  |  | Fixtures and fittings | - | 10% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
O. T. (SMOKED SALMON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account. Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 25 (2024 - 20).
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O. T. (SMOKED SALMON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 361,099 | 399,624 | 760,723
| At 31 October 2025 | 361,099 | 399,624 | 760,723
| Depreciation |  |  |
| At 1 November 2024 | 325,222 | 399,362 | 724,584
| Charge for the year | 7,175 | 52 | 7,227
| At 31 October 2025 | 332,397 | 399,414 | 731,811
| Net book value |  |  |
| At 31 October 2025 | 28,702 | 210 | 28,912
| At 31 October 2024 | 35,877 | 262 | 36,139
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 254,931 | 310,976
| Other debtors | 21,312 | 7,019
| Prepayments | 8,283 | 11,255
|  | 284,526 | 329,250
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O. T. (SMOKED SALMON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 73,582 | 141,171
| Corporation tax | 78,016 | 80,792
| Other taxation and social security | 8,467 | 9,034
| Other creditors | 10,383 | 14,648
| Accruals | 16,500 | 15,370
|  | 186,948 | 261,015
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5,000 Ordinary shares of £1 each | 5,000 | 5,000
8. | Profit and loss reserves
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| At the beginning of the year | 405,617 | 421,333
| Share buy back | - | (150,000)
| Share premium sold | - | 17,500
| Profit for the year | 229,373 | 236,784
| Dividends | (120,000) | (120,000)
| At the end of the year | 514,990 | 405,617
9. | Post balance sheet events
There were no events since the year end which affected the company.
10. | Controlling party
Mr Michael Tsoukkas and Mr Antonakis Tsoukka both have signifciant control of the issued share capital and together they are the ultimate controllers of the company.
Page 7