Ovayonda Limited

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

Registered number: 14434360

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,449		5,833
Tangible Assets	5		4,004		1,414

			43,453		7,247
CURRENT ASSETS
Stocks	6	-		14,647
Cash at bank and in hand		218		6,412

		218		21,059
Creditors: Amounts Falling Due Within One Year	8	(59,525 )		(37,261 )

NET CURRENT ASSETS (LIABILITIES)			(59,307 )		(16,202 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,854 )		(8,955 )

NET LIABILITIES			(15,854 )		(8,955 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(15,864 )		(8,965 )

SHAREHOLDERS' FUNDS			(15,854)		(8,955)

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Ovayonda Limited

Balance Sheet (continued)

As At 31 October 2025

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

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

The director acknowledges his 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

D C Platts

Director

30 July 2026

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

1. General Information

Ovayonda Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14434360 . The registered office is Anvil Cottage, Church Street, Bradwell Church Street, Bradwell, Hope Valley, Derbyshire, S33 9HJ.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the profit and loss account over the estimated economic life of six years on a straight line basis.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the profit and loss account on a straight line basis over their expected useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Cost comprises the purchase price paid to acquire the patent, together with any directly attributable costs of bringing the asset into use. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.6. 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	20% Straight line
Fixtures & Fittings	20% Straight line
Computer Equipment	20% Straight line

2.7. 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.

3. Average Number of Employees

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

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Ovayonda Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other	Development Costs	Intellectual Property	Total
	£	£	£	£
Cost
As at 1 November 2024	6,000	-	-	6,000
Additions	-	29,720	5,065	34,785

As at 31 October 2025	6,000	29,720	5,065	40,785

Amortisation
As at 1 November 2024	167	-	-	167
Provided during the period	1,000	-	169	1,169

As at 31 October 2025	1,167	-	169	1,336

Net Book Value
As at 31 October 2025	4,833	29,720	4,896	39,449

As at 1 November 2024	5,833	-	-	5,833

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	-	1,463	1,463
Additions	2,393	998	3,391

As at 31 October 2025	2,393	2,461	4,854

Depreciation
As at 1 November 2024	-	49	49
Provided during the period	359	442	801

As at 31 October 2025	359	491	850

Net Book Value
As at 31 October 2025	2,034	1,970	4,004

As at 1 November 2024	-	1,414	1,414

6. Stocks

	2025	2024
	£	£
Stock	-	14,647

7. Debtors

	2025	2024
	£	£
Due within one year

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Ovayonda Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	313	-
Other loans	48,000	31,000
Other creditors	11,212	6,261

	59,525	37,261

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Related Party Transactions

Amounts due to related parties

Included within creditors falling due within one year are loans from related parties of £48,000 (2024: £31,000) and loans from Directors of £8,412 (2024: £5,061).

These loans are unsecured, interest-free and repayable on demand.

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