O.H. Installations Limited - Filleted accounts

Registered number

11446824

O.H. Installations Limited

Filleted Accounts

31 July 2025

O.H. Installations Limited
Registered number:		11446824
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		43,278			26,893

Current assets
Stocks		23,500			-
Debtors	4	77,880			64,646
Cash at bank and in hand		17,577			450,299
		118,957			514,945

Creditors: amounts falling due within one year	5	(37,029)			2,371

Net current assets			81,928			517,316

Total assets less current liabilities			125,206			544,209

Creditors: amounts falling due after more than one year	6		(74,533)			(40,494)



Net assets			50,673			503,715

Capital and reserves
Called up share capital			1			1
Profit and loss account			50,672			503,714

Shareholders' funds			50,673			503,715

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. Olvis Husbands
Director
Approved by the board on 13 February 2026

O.H. Installations Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	4,500		29,745		34,245
	Additions	14,500		13,939		28,439
	At 31 July 2025	19,000		43,684		62,684

	Depreciation
	At 1 August 2024	900		6,452		7,352
	Charge for the year	3,317		8,737		12,054
	At 31 July 2025	4,217		15,189		19,406

	Net book value
	At 31 July 2025	14,783		28,495		43,278
	At 31 July 2024	3,600		23,293		26,893


4	Debtors			2025		2024
£					£

	Trade debtors			74,880		61,409
	Other debtors			3,000		3,237
				77,880		64,646


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			10,000		(5,425)
	Obligations under finance lease and hire purchase contracts			10,000		(39,804)
	Trade creditors			10,388		10,388
	Taxation and social security costs			55,500		25,840
	Net Wages			1,493		16,677
	NEST Pensions			-		(533)
	Net Pay - CIS			8,186		8,186
	Other creditors			(58,538)		(17,700)
				37,029		(2,371)


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			43,962		26,920
	Obligations under finance lease and hire purchase contracts			30,571		13,574
				74,533		40,494


7	Other information

	O.H. Installations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	8 Rushden Close
	Upper Norwood
	London
	SE19 3QB