Oliver Daniel Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06693849

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		495,281		582,811
Tangible Assets	5		83,470		55,135

			578,751		637,946
CURRENT ASSETS
Debtors	6	10,493		17,968
Cash at bank and in hand		125,684		70,399

		136,177		88,367
Creditors: Amounts Falling Due Within One Year	7	(209,975 )		(192,073 )

NET CURRENT ASSETS (LIABILITIES)			(73,798 )		(103,706 )

TOTAL ASSETS LESS CURRENT LIABILITIES			504,953		534,240

Creditors: Amounts Falling Due After More Than One Year	8		(182,195 )		(233,027 )

NET ASSETS			322,758		301,213

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			321,758		300,213

SHAREHOLDERS' FUNDS			322,758		301,213

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Oliver Daniel Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Ballam

Director

26/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Oliver Daniel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06693849 . The registered office is Martin & Co, 109 Commercial Road, Poole, Dorset, BH14 0JD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Oliver Daniel Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 11)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	1,168,121	18,500	1,186,621

As at 31 March 2026	1,168,121	18,500	1,186,621

Amortisation
As at 1 April 2025	585,310	18,500	603,810
Provided during the period	87,530	-	87,530

As at 31 March 2026	672,840	18,500	691,340

Net Book Value
As at 31 March 2026	495,281	-	495,281

As at 1 April 2025	582,811	-	582,811

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	77,220	57,786	14,758	149,764
Additions	61,068	1,075	7,729	69,872
Disposals	(40,995 )	-	-	(40,995 )

As at 31 March 2026	97,293	58,861	22,487	178,641

Depreciation
As at 1 April 2025	55,069	32,010	7,550	94,629
Provided during the period	16,481	4,028	3,734	24,243
Disposals	(23,701 )	-	-	(23,701 )

As at 31 March 2026	47,849	36,038	11,284	95,171

Net Book Value
As at 31 March 2026	49,444	22,823	11,203	83,470

As at 1 April 2025	22,151	25,776	7,208	55,135

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Oliver Daniel Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	5,571
Other debtors	10,493	12,397

	10,493	17,968

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	13,262	16,669
Bank loans and overdrafts	48,900	47,216
Other creditors	17,425	16,377
Taxation and social security	130,388	111,811

	209,975	192,073

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	97,195	148,027
Other loans	85,000	85,000

	182,195	233,027

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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