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Registered Number: 10210020
England and Wales
OCEAN FOOTPRINT LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Ocean Footprint Ltd Contents Page For the year ended 30 November 2025
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Ocean Footprint Ltd Company Information For the year ended 30 November 2025
Directors | Mr P B Harrison Miss C E Roper Mr J H Malins
Registered Number | 10210020
Registered Office | 1a North Station Yard Warminster Road, Wilton Salisbury, Wiltshire Wiltshire SP2 0AT
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary | Miss C E Roper
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Ocean Footprint Ltd Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 199 |  | 265
Tangible fixed assets | 4 | 26,232 |  | 32,553
Investments | 5 | 51,038 |  | 260,304
|  | 77,469 |  | 293,122
Current assets |  |  |
Stocks | 6 | 178,290 |  | 119,048
Debtors: amounts falling due within one year | 7 | 101,246 |  | 62,606
Cash at bank and in hand |  | 26,849 |  | 41,506
|  | 306,385 |  | 223,160
Creditors: amount falling due within one year | 8 | (73,736) |  | (215,258)
Net current assets |  | 232,649 |  | 7,902
Total assets less current liabilities |  | 310,118 |  | 301,024
Net assets |  | 310,118 |  | 301,024
Capital and reserves |  |  |
Called up share capital | 9 | 2 |  | 2
Profit and loss account |  | 310,116 |  | 301,022
Shareholders' funds |  | 310,118 |  | 301,024
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 11 August 2026 and were signed on its behalf by:
------------------------------- Mr P B Harrison Director | ------------------------------- Miss C E Roper Director
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Ocean Footprint Ltd Notes to the Financial Statements For the year ended 30 November 2025
General Information Ocean Footprint Ltd is a private company, limited by shares, registered in England and Wales, registration number 10210020, registration address 1a North Station Yard, Warminster Road, Wilton, Salisbury, Wiltshire, Wiltshire, SP2 0AT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Cost of sales The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Amortisation is calculated on a reducing balance basis over the estimated expected useful economic life of the asset of 4 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 25% Reducing Balance
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 33% & 15% Straight Line
Computer Equipment | 33% Straight Line
Fixed asset investments Fixed Asset Investments are stated at fair value through profit or loss. Stocks 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 items. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Motor Vehicles (Intangible) |  | Total
| £ |  | £
At 01 December 2024 | 798 |  | 798
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 798 |  | 798
Amortisation
At 01 December 2024 | 533 |  | 533
Charge for year | 66 |  | 66
On disposals | - |  | -
At 30 November 2025 | 599 |  | 599
Net book values
At 30 November 2025 | 199 |  | 199
At 30 November 2024 | 265 |  | 265
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 3,271 |  | 14,995 |  | 53,000 |  | 6,050 |  | 104,560 |  | 181,876
Additions | - |  | - |  | - |  | 1,760 |  | 956 |  | 2,716
Disposals | - |  | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 3,271 |  | 14,995 |  | 53,000 |  | 7,810 |  | 105,516 |  | 184,592
Depreciation
At 01 December 2024 | 2,154 |  | 6,456 |  | 36,633 |  | 3,957 |  | 100,122 |  | 149,322
Charge for year | 279 |  | 1,281 |  | 4,091 |  | 358 |  | 3,029 |  | 9,038
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 2,433 |  | 7,737 |  | 40,724 |  | 4,315 |  | 103,151 |  | 158,360
Net book values
Closing balance as at 30 November 2025 | 838 |  | 7,258 |  | 12,276 |  | 3,495 |  | 2,365 |  | 26,232
Opening balance as at 01 December 2024 | 1,117 |  | 8,539 |  | 16,367 |  | 2,093 |  | 4,437 |  | 32,553
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 December 2024 | 260,304 |  | 260,304
Additions | 49,372 |  | 49,372
Disposals | (269,141) |  | (269,141)
Revaluations | 10,503 |  | 10,503
At 30 November 2025 | 51,038 |  | 51,038
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 178,290 |  | 119,048
| 178,290 |  | 119,048
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 52,064 |  | 51,447
Provision for Doubtful Debts | 310 |  | 310
Prepayments & Accrued Income | 9,198 |  | 6,989
Other Debtors | 3,860 |  | 3,860
Directors' Current Accounts | 35,814 |  | 0
| 101,246 |  | 62,606
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 29,115 |  | 14,445
PAYE & Social Security | 9,813 |  | 0
Accrued Expenses | 3,605 |  | 2,940
Directors' Current Accounts | 0 |  | 184,999
VAT | 31,203 |  | 12,874
| 73,736 |  | 215,258
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
10. | Director’s loan
| Mr P Harrison
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (182,443) |  | (197,398)
Advances to director |  | 425,641 |  | 91,664
Repayments by director |  | (200,545) |  | (76,709)
Closing Balance |  | 42,653 |  | (182,443)
The loan is charged with HMRC approved rates with no fixed date of repayment.
| Miss C Roper
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (2,555) |  | (20,236)
Advances to director |  | 25,661 |  | 47,899
Repayments by director |  | (29,945) |  | (30,218)
Closing Balance |  | (6,839) |  | (2,555)
The loan is interest free with no fixed date of repayment.
11. | Dividend During the year, dividends of £30,000 (2024 - £30,000) were paid to the directors.
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