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Company registration number: 02795631
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| ODB GROUP LIMITED
ODB GROUP LIMITED |  |
COMPANY INFORMATION
Directors | R J Read
| D L Ticlo
| A M Terry
Registered number | 02795631
Registered office | Elm House
| Shackleford Road
| Elstead
| Godalming
| Surrey
| GU8 6LB
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
ODB GROUP LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
ODB GROUP LIMITED REGISTERED NUMBER:02795631 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,848 |  | 9,388
Investments | 5 |  | 103 |  | 103
|  |  | 19,951 |  | 9,491
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | - |  | 120 |
Debtors: amounts falling due within one year | 6 | 948,103 |  | 755,821 |
Cash at bank and in hand |  | 1,115,533 |  | 1,574,021 |
|  | 2,063,636 |  | 2,329,962 |
Creditors: amounts falling due within one year | 7 | (1,650,022) |  | (1,983,673) |
Net current assets |  |  | 413,614 |  | 346,289
Total assets less current liabilities |  |  | 433,565 |  | 355,780
Creditors: amounts falling due after more than one year | 8 |  | (13,333) |  | (53,333)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,747) |  | (690) |
|  |  | (2,747) |  | (690)
Net assets |  |  | 417,485 |  | 301,757
Page 1
ODB GROUP LIMITED REGISTERED NUMBER:02795631 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 6,400 |  | 6,400
Share premium account |  |  | 2,266 |  | 2,266
Capital redemption reserve |  |  | 3,700 |  | 3,700
Profit and loss account |  |  | 405,119 |  | 289,391
|  |  | 417,485 |  | 301,757
The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of . 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 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 were approved and authorised for issue by the board and were signed on its behalf by:
D L Ticlo
Director
Date: 10 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
ODB Group Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is the same and is disclosed on the company information page. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Revenue
Revenue is received on designing, building, and furnishing business interiors. 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.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Borrowing costs
All borrowing costs are recognised in the Statement of income and retained earnings in the year in which they are incurred. Page 3
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | 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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | 20% | on cost
|  |  |  | Equipment | - | 25% | on cost
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2025 - 12).
Page 5
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Land and buildings | Other plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 77,786 | 41,992 | 119,778
| Additions | - | 19,922 | 19,922
| Disposals | - | (767) | (767)
| At 31 March 2026 | 77,786 | 61,147 | 138,933
| Depreciation |  |  |
| At 1 April 2025 | 70,450 | 39,940 | 110,390
| Charge for the year | 2,709 | 6,753 | 9,462
| Disposals | - | (767) | (767)
| At 31 March 2026 | 73,159 | 45,926 | 119,085
| Net book value |  |  |
| At 31 March 2026 | 4,627 | 15,221 | 19,848
| At 31 March 2025 | 7,336 | 2,052 | 9,388
5. | Investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2025 | 103
| At 31 March 2026 | 103
Page 6
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | - | 120
|  | - | 120
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 424,567 | 298,941
| Amounts owed by group undertakings | 116,667 | 50,000
| Other debtors | 124,410 | 177,606
| Prepayments and accrued income | 61,213 | 67,506
| Amounts recoverable on long term contracts | 221,246 | 161,768
|  | 948,103 | 755,821
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 40,000 | 40,000
| Payments received on account | 23,211 | 127,306
| Trade creditors | 583,288 | 1,031,324
| Corporation tax | 92,595 | 110,399
| Other taxation and social security | 419,630 | 379,474
| Other creditors | 337,896 | 223,716
| Accruals and deferred income | 153,402 | 71,454
|  | 1,650,022 | 1,983,673
| HSBC UK Bank plc hold fixed and floating charges over the undertaking and all property and assets present and future including uncalled capital, goodwill, book debts, and patents in respect of bank overdrafts and credit limits.
Page 7
ODB GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 13,333 | 53,333
|  | 13,333 | 53,333
| HSBC UK Bank plc hold fixed and floating charges over the undertaking and all property and assets present and future including uncalled capital, goodwill, book debts, and patents in respect of bank overdrafts and credit limits.
9. | Commitments under operating leases
| At 31 March 2026 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 71,195 | 71,195
| Later than 1 year and not later than 5 years | 32,901 | 103,646
|  | 104,096 | 174,841
10. | Pensions
At the balance sheet date the company had outstanding pension contributions amounting to £11,675 (2025 - £5,987).
Page 8