OSCO International Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02219973

OSCO International Limited

Filleted Unaudited Financial Statements

30 September 2025

OSCO International Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Officers and professional advisers	1

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

OSCO International Limited

Officers and Professional Advisers

Director	C J Rudge

Registered Office	The Cemetery Lodge
	Lincoln Hill
	Ironbridge
	Shropshire
	TF8 7NY

Accountants	Howell Davies Limited
	Chartered accountants
	Tudor House
	37a Birmingham New Road
	Wolverhampton
	West Midlands
	WV4 6BL

OSCO International Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of OSCO International Limited

Year ended 30 September 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 September 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Howell Davies Limited Chartered accountants

Tudor House 37a Birmingham New Road Wolverhampton West Midlands WV4 6BL

26 June 2026

OSCO International Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Current Assets

Stocks	411,817	258,587
Cash at bank and in hand	204	8
	---------	---------
	412,021	258,595

Creditors: amounts falling due within one year	6	332,724		223,662
		---------		---------
Net Current Assets			79,297		34,933
			--------		--------
Total Assets Less Current Liabilities			79,297		34,933
			--------		--------
Net Assets			79,297		34,933
			--------		--------

Capital and Reserves

Called up share capital	2	2
Profit and loss account	79,295	34,931
	--------	--------
Shareholders Funds	79,297	34,933
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

C J Rudge
Director

Company registration number: 02219973

OSCO International Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Cemetery Lodge, Lincoln Hill, Ironbridge, Shropshire, TF8 7NY.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tax on Profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	10,893	4,778
Late payment interest	–	38
	--------	-------
Total current tax	10,893	4,816
	--------	-------
	--------	-------
Tax on profit	10,893	4,816
	--------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	252,290	172,138
Accruals and deferred income	3,570	1,890
Corporation tax	10,893	4,778
Social security and other taxes	2,950	–
Director loan accounts	45,771	44,856
Other creditors	17,250	–
	---------	---------
	332,724	223,662
	---------	---------

7. Related Party Transactions

The company was under the control of the director during the current period and previous year.