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Registered Number 15615502

OCEANSTONE LTD

Micro-entity Accounts

30 April 2026

## OCEANSTONE LTD Registered Number 15615502

## Micro-entity Balance Sheet as at 30 April 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Fixed Assets |  | 12,161 | -
Current Assets |  | 82,365 | 29,006
Creditors: amounts falling due within one year |  | (71,232) | (31,831)
Net current assets (liabilities) |  | 11,133 | (2,825)
Total assets less current liabilities |  | 23,294 | (2,825)
Total net assets (liabilities) |  | 23,294 | (2,825)
Capital and reserves |  | 23,294 | (2,825)

- For the year ending 30 April 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 22 July 2026

And signed on their behalf by:
Gary McCann, Director

Footnotes:

- Advances and credits
  During the year the company made interest-free, unsecured advances repayable on demand totalling £97,906 to the sole director; credits against the account totalled £43,757. The balance due from the director at 30 April 2026 was £62,863.70 (2025: £8,714.25).

## OCEANSTONE LTD Registered Number 15615502

## Notes to the Micro-entity Accounts for the period ended 30 April 2026

1 Employees

| 2026 | 2025
--- | --- | ---
Average number of employees during the period | 1 | 1

2 Accounting Policies

Basis of measurement and preparation of accounts
These accounts have been prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. Prior year adjustment: the comparative balance sheet at 30 April 2025 has been restated. A net prior period adjustment of £1,752 recognises a VAT creditor of £2,379 and related opening balances (a £713 prepayment, £2 of bank pot balances, £2 of tax rounding and £90 of PAYE) not recognised in the accounts for the period ended 30 April 2025. Retained earnings at 1 May 2025 are restated from £(1,073) to £(2,826) and net liabilities at 30 April 2025 from £(1,073) to £(2,825). There is no effect on the current year result or its tax.