OLKO CONSTRUCTION LTD


Directors	OLKOWSKI, Alojzy Zygmunt
	OLKOWSKI, Dominik Alojzy


Registered Address	31 Neville Road
	Bristol
	BS15 1XX


Registered Number	13088547 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,476		7,356
			14,476		7,356
Current assets
Debtors		84,959		80,242
Cash at bank and on hand		55,363		34,825
		140,322		115,067
Creditors amounts falling due within one year		(256,351)		(113,913)
Net current assets (liabilities)			(116,029)		1,154
Total assets less current liabilities			(101,553)		8,510
Creditors amounts falling due after one year			(20,065)		(8,000)
Net assets			(121,618)		510
Capital and reserves
Called up share capital			2		2
Profit and loss account			(121,620)		508
Shareholders' funds			(121,618)		510

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2026, and are signed on its behalf by:

OLKOWSKI, Dominik Alojzy
Director
Registered Company No. 13088547

OLKO CONSTRUCTION LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	33
	Vehicles	25
	Office Equipment	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	46,698
	Additions	15,310
	At 31 December 25	62,008
	Depreciation and impairment
	At 01 January 25	39,342
	Charge for year	11,654
	Other adjustments	(3,464)
	At 31 December 25	47,532
	Net book value
	At 31 December 25	14,476
	At 31 December 24	7,356

4.	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

5.	Departures from standards and their financial impact
	In accordance with FRS 102 Section 35 (Transition to this FRS), these are the company's first financial statements prepared under FRS 102. The date of transition is 1 January 2025. The transition from FRS 105 to FRS 102 Section 1A has resulted in changes to the accounting policies applied. The resulting adjustments arising from the transition to FRS 102 are recognized at the transition date.