ACCOUNTS - Final Accounts

Registered number: 05653052

MARK O'HARA FINANCIAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

MARK O'HARA FINANCIAL LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MARK O'HARA FINANCIAL LIMITED
FOR THE YEAR ENDED 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MARK O'HARA FINANCIAL LIMITED for the year ended 31 March 2026 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of MARK O'HARA FINANCIAL LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MARK O'HARA FINANCIAL LIMITED and state those matters that we have agreed to state to the director of MARK O'HARA FINANCIAL LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MARK O'HARA FINANCIAL LIMITED and its director for our work or for this report.

It is your duty to ensure that MARK O'HARA FINANCIAL 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 MARK O'HARA FINANCIAL LIMITED. You consider that MARK O'HARA FINANCIAL 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 MARK O'HARA FINANCIAL 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.

Alder Demain & Akers Limited

Accountants

2 Michaels Court

Hanney Road

Southmoor

Oxon

OX13 5HR

4 June 2026

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MARK O'HARA FINANCIAL LIMITED

REGISTERED NUMBER: 05653052

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	5		1,703		2,003
			1,703		2,003
Current assets
Debtors: amounts falling due within one year	6	9,500		10,000
Cash at bank and in hand	7	7,547		5,910
		17,047		15,910
Creditors: amounts falling due within one year	8	(16,446)		(15,290)
Net current assets			601		620
Total assets less current liabilities			2,304		2,623

Net assets			2,304		2,623

Capital and reserves
Called up share capital	100	100
Profit and loss account	2,204	2,523
	2,304	2,623

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MARK O'HARA FINANCIAL LIMITED

REGISTERED NUMBER: 05653052

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers 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 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.

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 statement of income and retained earnings 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 4 June 2026.

................................................

Mark Emmott O'hara

Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

MARK O'HARA FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Mark O'Hara Financial Limited is a company limited by shares which was incorporated in England and
Wales.

The principal place of buisness is:
8 Old Station Yard, Abingdon, England, OX14 3LD

The principal activity of the company was that of financial services.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

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.

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MARK O'HARA FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

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.

2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

15%

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.

2.7

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.

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MARK O'HARA FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

2.10

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	52,440
	At 31 March 2026	52,440
	Amortisation
	At 1 April 2025	52,440
	At 31 March 2026	52,440
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

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MARK O'HARA FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.Intangible assets (continued)

5.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 April 2025	17,330
	At 31 March 2026	17,330
	Depreciation
	At 1 April 2025	15,327
	Charge for the year on owned assets	300
	At 31 March 2026	15,627
	Net book value
	At 31 March 2026	1,703
	At 31 March 2025	2,003

Debtors

					2026	2025
					£	£


Trade debtors	9,500	10,000
	9,500	10,000

7.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	7,547	5,910
	7,547	5,910

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MARK O'HARA FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	10,991	8,393
Other creditors	375	469
Accruals and deferred income	5,080	6,428
	16,446	15,290

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