REGISTERED NUMBER: 13886023 (England and Wales)

OG Civils Ltd

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C G Mann

REGISTERED OFFICE:

Unit 7b Riverview Road

Beverley

East Yorkshire

HU17 0LD

REGISTERED NUMBER:

13886023 (England and Wales)

ACCOUNTANTS:

Southgates

Chartered Certified Accountants

9 Market Place

Hedon

East Yorkshire

HU12 8JA

FIXED ASSETS

Tangible assets

4

177,227

130,504

CURRENT ASSETS

Stocks

5

2,000

2,000

Debtors

6

557,477

251,891

Cash at bank

174,153

162,758

733,630

416,649

CREDITORS

Amounts falling due within one year

7

389,762

242,136

NET CURRENT ASSETS

343,868

174,513

TOTAL ASSETS LESS CURRENT LIABILITIES

521,095

305,017

CREDITORS

Amounts falling due after more than one year

8

(45,282

)

-

PROVISIONS FOR LIABILITIES

(44,276

)

(32,593

)

NET ASSETS

431,537

272,424

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

431,437

272,324

431,537

272,424

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

Mr C G Mann - Director

1.	STATUTORY INFORMATION

OG Civils Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

36,043

147,408

4,062

187,513

Additions

11,171

93,044

1,089

105,304

At 28 February 2026

47,214

240,452

5,151

292,817

DEPRECIATION

At 1 March 2025

13,140

41,176

2,693

57,009

Charge for year

9,443

48,091

1,047

58,581

At 28 February 2026

22,583

89,267

3,740

115,590

NET BOOK VALUE

At 28 February 2026

24,631

151,185

1,411

177,227

At 28 February 2025

22,903

106,232

1,369

130,504

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

73,094

At 28 February 2026

73,094

DEPRECIATION

Charge for year

14,619

At 28 February 2026

14,619

NET BOOK VALUE

At 28 February 2026

58,475

5.

STOCKS

2026

2025

£

£

Stocks

2,000

2,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

496,009

224,960

Other debtors

522

-

VAT

54,810

24,190

Prepayments

6,136

2,741

557,477

251,891

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,248

-

Trade creditors

206,073

28,785

Tax

57,978

92,839

Social security and other taxes

-

3,744

Credit card

37,690

32,894

Directors' current accounts

63,373

81,840

Accruals

2,400

2,034

389,762

242,136

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

45,282

-