REGISTERED NUMBER: 15481807 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

OTRANTO ADVISORY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C E C Morris

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

REGISTERED NUMBER:

15481807 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

1,998

793

CURRENT ASSETS

Debtors

6

910

-

Cash and cash equivalents

77,779

26,298

78,689

26,298

CREDITORS

Amounts falling due within one year

7

(36,571

)

(11,189

)

NET CURRENT ASSETS

42,118

15,109

TOTAL ASSETS LESS CURRENT LIABILITIES

44,116

15,902

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

44,115

15,901

SHAREHOLDERS' FUNDS

44,116

15,902

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 his 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 16 June 2026 and were signed by:

C E C Morris - Director

1.	STATUTORY INFORMATION

Otranto Advisory Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from strategic consulting, commission income, and other professional services related to legal and business advisory activities.

Revenue reflects the fair value of consideration received or receivable, excluding discounts, rebates, and value-added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

894

Additions

1,602

Disposals

(149

)

At 28 February 2026

2,347

DEPRECIATION

At 1 March 2025

101

Charge for year

248

At 28 February 2026

349

NET BOOK VALUE

At 28 February 2026

1,998

At 28 February 2025

793

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

910

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

168

-

Taxation and social security

34,743

9,887

Other creditors

1,660

1,302

36,571

11,189

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

1

1

1

9.	RELATED PARTY DISCLOSURES

During the year the director charge rent to the company of £5,235 (2025: £9,378) At the balance sheet date, the company owed the director £859 (2025 £342). The amount bears no interest, is repayable on demand and is disclosed within creditors due in less than 1 year.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C E C Morris.