Company registration number 15411824 (England and Wales)
THE OLIV GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
THE OLIV GROUP LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE OLIV GROUP LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
31 October 2025
31 January 2025
Notes
£
£
£
£
Current assets
Debtors
3
475
10
Investments
4
26,095
-
0
Cash at bank and in hand
4,318
101
30,888
111
Creditors: amounts falling due within one year
5
(32,120)
(537)
Net current liabilities
(1,232)
(426)
Capital and reserves
Called up share capital
6
10
10
Profit and loss reserves
(1,242)
(436)
Total equity
(1,232)
(426)

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
O M Jackson
Director
Company registration number 15411824 (England and Wales)
THE OLIV GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

The Oliv Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Reporting period

These financial statements cover the nine month period from 1 February 2025 to 31 October 2025. The comparative amounts presented in the financial statements, including any notes, are not entirely comparable as they are for the thirteen month period ended 31 January 2025.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The company is reliant upon the financial support of its parent company in order to meet its liabilities as they fall due. The director has indicated that this support will continue for the foreseeable future and, as a result, has continued to adopt the going concern basis in preparing the financial statements. true

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE OLIV GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
1
1
3
Debtors
2025
2025
Amounts falling due within one year:
£
£
Other debtors
475
10
THE OLIV GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 4 -
4
Current asset investments
2025
2025
£
£
Other investments
26,095
-
0

The investments are included in the financial statements at their historic cost. The director believes that the fair value of the investments at the balance sheet date is not materially different from their cost.

5
Creditors: amounts falling due within one year
2025
2025
£
£
Amounts owed to group undertakings
32,120
500
Other creditors
-
0
37
32,120
537
6
Called up share capital
2025
2025
2025
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
2025-10-31 2025-02-01 false false false 06 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity O M Jackson 15411824 2025-02-01 2025-10-31 15411824 2025-10-31 15411824 2025-01-31 15411824 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 15411824 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 15411824 core:CurrentFinancialInstruments 2025-10-31 15411824 core:CurrentFinancialInstruments 2025-01-31 15411824 core:ShareCapital 2025-10-31 15411824 core:ShareCapital 2025-01-31 15411824 core:RetainedEarningsAccumulatedLosses 2025-10-31 15411824 core:RetainedEarningsAccumulatedLosses 2025-01-31 15411824 core:ShareCapitalOrdinaryShareClass1 2025-10-31 15411824 core:ShareCapitalOrdinaryShareClass1 2025-01-31 15411824 bus:Director1 2025-02-01 2025-10-31 15411824 2024-01-15 2025-01-31 15411824 bus:OrdinaryShareClass1 2025-02-01 2025-10-31 15411824 bus:OrdinaryShareClass1 2025-10-31 15411824 bus:OrdinaryShareClass1 2025-01-31 15411824 bus:PrivateLimitedCompanyLtd 2025-02-01 2025-10-31 15411824 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-10-31 15411824 bus:FRS102 2025-02-01 2025-10-31 15411824 bus:AuditExemptWithAccountantsReport 2025-02-01 2025-10-31 15411824 bus:FullAccounts 2025-02-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP