REGISTERED NUMBER: 07737403 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OTT SERVICE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

V Kudelko

REGISTERED OFFICE:

Kensington Pavilion

96 Kensington High Street

London

W8 4SG

REGISTERED NUMBER:

07737403 (England and Wales)

AUDITORS:

RFM Audit Services LLP, Statutory Auditor

Unit 1, Guest House Farm

Runshaw Lane

Euxton

Chorley

Lancashire

PR7 6HD

CURRENT ASSETS

Debtors

4

540,951

1,259,100

Cash at bank

202,777

507,229

743,728

1,766,329

CREDITORS

Amounts falling due within one year

5

504,317

1,534,053

NET CURRENT ASSETS

239,411

232,276

TOTAL ASSETS LESS CURRENT LIABILITIES

239,411

232,276

CREDITORS

Amounts falling due after more than one year

6

-

6,160

NET ASSETS

239,411

226,116

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

239,311

226,016

SHAREHOLDERS' FUNDS

239,411

226,116

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

V Kudelko - Director

1.	STATUTORY INFORMATION

OTT Service 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.

The company acts as agent and collects income on behalf of a principal. This income has not been recognised in revenue in the accounts of OTT Service Ltd.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

HIRE PURCHASE AND LEASING COMMITMENTS

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

327,202

736,448

Amounts owed by group undertakings

16,539

361,928

Other debtors

150,417

160,724

Corporation tax

46,793

-

540,951

1,259,100

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,418

Trade creditors

95,675

183,456

Amounts owed to group undertakings

396,626

1,201,498

Corporation tax

-

116,775

Other creditors

12,016

21,906

504,317

1,534,053

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,160

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Sarah Flynn FCA (Senior Statutory Auditor)

for and on behalf of RFM Audit Services LLP, Statutory Auditor

9.	RELATED PARTY DISCLOSURES

During the year, consultancy fees of £29,498 (2024 £32,295) were paid to Vadim Kudelko, a director of the company.

All transactions with related parties within the group of companies were carried out at arms length.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party changed to One Two Trip Ltd, a company incorporated in the United Arab Emirates.