REGISTERED NUMBER: 10607029 (England and Wales)

Ohja Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P Jefferd

Mrs A L Jefferd

REGISTERED OFFICE:

Woodbine Cottage

Hinton Parva

Swindon

Wiltshire

SN4 0DH

REGISTERED NUMBER:

10607029 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Tangible assets

4

1,051

400

CURRENT ASSETS

Debtors

5

19,538

14,694

Cash at bank

127,604

104,801

147,142

119,495

CREDITORS

Amounts falling due within one year

6

(42,255

)

(32,009

)

NET CURRENT ASSETS

104,887

87,486

TOTAL ASSETS LESS CURRENT LIABILITIES

105,938

87,886

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

105,838

87,786

SHAREHOLDERS' FUNDS

105,938

87,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr J P Jefferd - Director

Mrs A L Jefferd - Director

1.	STATUTORY INFORMATION

Ohja Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2025

1,268

59

3,422

4,749

Additions

1,277

-

-

1,277

Disposals

(1,268

)

-

-

(1,268

)

At 28 February 2026

1,277

59

3,422

4,758

DEPRECIATION

At 1 March 2025

1,267

15

3,067

4,349

Charge for year

255

15

355

625

Eliminated on disposal

(1,267

)

-

-

(1,267

)

At 28 February 2026

255

30

3,422

3,707

NET BOOK VALUE

At 28 February 2026

1,022

29

-

1,051

At 28 February 2025

1

44

355

400

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

19,538

14,694

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

226

201

Taxation and social security

41,203

31,808

Other creditors

826

-

42,255

32,009

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr J P Jefferd

Balance outstanding at start of year

-

-

Amounts advanced

-

2,500

Amounts repaid

-

(2,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-