REGISTERED NUMBER: 13586936 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Oz Group Contracting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr OM Wintle

REGISTERED OFFICE:

Office 8

Monkhurst House

Sandy Cross Lane

Heathfield

East Sussex

TN21 8QR

REGISTERED NUMBER:

13586936 (England and Wales)

ACCOUNTANTS:

Always Accounting Limited

Office 1 Monkhurst House

Sandy Cross Lane

Heathfield

East Sussex

TN21 8QR

FIXED ASSETS

Tangible assets

4

645,721

622,343

CURRENT ASSETS

Debtors

5

309,675

212,434

Cash at bank

24,847

3,267

334,522

215,701

CREDITORS

Amounts falling due within one year

6

422,278

334,702

NET CURRENT LIABILITIES

(87,756

)

(119,001

)

TOTAL ASSETS LESS CURRENT LIABILITIES

557,965

503,342

CREDITORS

Amounts falling due after more than one year

7

(393,800

)

(392,802

)

PROVISIONS FOR LIABILITIES

9

(161,430

)

(80,191

)

NET ASSETS

2,735

30,349

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

2,635

30,249

SHAREHOLDERS' FUNDS

2,735

30,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

Mr OM Wintle - Director

1.	STATUTORY INFORMATION

Oz Group Contracting Ltd 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

-

25% on reducing balance and 10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

668,287

78,195

4,949

751,431

Additions

44,989

60,950

6,153

112,092

At 31 August 2025

713,276

139,145

11,102

863,523

DEPRECIATION

At 1 September 2024

100,311

27,506

1,271

129,088

Charge for year

67,489

18,767

2,458

88,714

At 31 August 2025

167,800

46,273

3,729

217,802

NET BOOK VALUE

At 31 August 2025

545,476

92,872

7,373

645,721

At 31 August 2024

567,976

50,689

3,678

622,343

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

213,922

101,895

Amounts owed by group undertakings

77,281

-

Other debtors

1,856

62,400

Tax

5,543

4,711

VAT

-

4,030

Prepayments and accrued income

11,073

39,398

309,675

212,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 8)

86,700

-

Hire purchase contracts

119,610

164,173

Trade creditors

49,374

18,688

Social security and other taxes

59,281

20,898

Pension creditor

1,024

197

VAT

60,905

-

Other creditors

4,740

11,055

Directors' current accounts

40,058

118,620

Accrued expenses

586

1,071

422,278

334,702

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 8)

129,079

-

Hire purchase contracts

264,721

392,802

393,800

392,802

8.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

15,509

-

Bank loans

71,191

-

86,700

-

Amounts falling due between one and two years:

Bank loans - 1-2 years

93,149

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

35,930

-

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

161,430

80,191

Deferred

tax

£

Balance at 1 September 2024

80,191

Provided during year

48,815

Charge to Income Statement during year

32,424

Balance at 31 August 2025

161,430

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Retained

earnings

£

At 1 September 2024

30,249

Profit for the year

44,227

Dividends

(71,841

)

At 31 August 2025

2,635

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr OM Wintle

Balance outstanding at start of year

118,556

99,053

Amounts advanced

283,165

30,409

Amounts repaid

(362,000

)

(10,906

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

39,721

118,556

Mr A Taylor

Balance outstanding at start of year

64

536

Amounts advanced

312

312

Amounts repaid

(39

)

(784

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

337

64

There are no terms attached to these loans.

13.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is Oz Group Holdings Limited a company that the director, Mr O M Wintle is a shareholder.

14.	RESTRUCTURE

In October 2024 the company was part of a restructure to form a group of companies. A share for share exchange was successfully completed with this company becoming a subsidiary of Oz Group Holdings Limited.

15.

DIVIDENDS

During the year and before the company was restructured dividends of £9,008 were paid to the shareholders. After the restructure dividends of £62,833 were paid to the parent company, Oz Group Holdings Limited