Oto-Tech Professional Audiological Supplies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15360432

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,082		1,451

			2,082		1,451
CURRENT ASSETS
Stocks	5	30,688		-
Debtors	6	29,247		13,271
Cash at bank and in hand		2,995		12,891

		62,930		26,162
Creditors: Amounts Falling Due Within One Year	7	(96,523 )		(13,919 )

NET CURRENT ASSETS (LIABILITIES)			(33,593 )		12,243

TOTAL ASSETS LESS CURRENT LIABILITIES			(31,511 )		13,694

NET (LIABILITIES)/ASSETS			(31,511 )		13,694

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(31,611 )		13,594

SHAREHOLDERS' FUNDS			(31,511)		13,694

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Oto-Tech Professional Audiological Supplies Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A C Martin

Director

15th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Oto-Tech Professional Audiological Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15360432 . The registered office is Unit 4a, Langley House , Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The company incurred a loss of £45,205 during the year ended 31 December 2025. A significant proportion of this loss arose from the write-off of a historic loan balance due from a connected company. This was a non-cash accounting adjustment relating to a legacy balance and does not reflect the underlying trading performance or the company's ongoing cash-generating ability.

The directors have considered the company's current financial position, cash flow forecasts and ongoing funding requirements for a period of at least twelve months from the date of approval of these financial statements.

The directors are satisfied that suitable funding arrangements with external lenders are in place and remain available to support the company's operations and future growth plans. Accordingly, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Corpration tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Oto-Tech Professional Audiological Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	1,658	-	1,658
Additions	-	1,015	1,015

As at 31 December 2025	1,658	1,015	2,673

Depreciation
As at 1 January 2025	207	-	207
Provided during the period	363	21	384

As at 31 December 2025	570	21	591

Net Book Value
As at 31 December 2025	1,088	994	2,082

As at 1 January 2025	1,451	-	1,451

5. Stocks

	31 December 2025	31 December 2024
	£	£
Stock	30,688	-

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	29,147	13,171
Other debtors	100	100

	29,247	13,271

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	67,799	7,241
Other loans	20,000	-
Other creditors	4,044	-
Taxation and social security	4,680	6,678

	96,523	13,919

8. Related Party Transactions

As at the year end the company owed the director £1,554 (2024: £nil).

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Oto-Tech Professional Audiological Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Exceptional Items

The company generated a trading profit during the financial year. The reduction in the reported result is attributable to an exceptional, non-recurring write-off of the historic balance due from Hearbuy Limited following its liquidation.

This write-off has been recognised as an exceptional item to reflect its one-off nature and is not considered indicative of the company's underlying trading performance.

10. Ultimate Controlling Party

The company's ultimate controlling party is A C Martin.

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