OBBCL LIMITED


Director	BOATENG, Ozwald, Dr


Registered Address	101 New Cavendish Street
	1st Floor South
	London
	W1W 6XH


Registered Number	05977254 (England and Wales)

Balance Sheet as at
25 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		32,812		51,562
			32,812		51,562
Current assets
Debtors		89,670		94,943
Cash at bank and on hand		129,527		51,835
		219,197		146,778
Creditors amounts falling due within one year	4	(308,352)		(255,914)
Net current assets (liabilities)			(89,155)		(109,136)
Total assets less current liabilities			(56,343)		(57,574)
Creditors amounts falling due after one year	5		(10,000)		(19,956)
Net assets			(66,343)		(77,530)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(66,344)		(77,531)
Shareholders' funds			(66,343)		(77,530)

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 24 September 2026, and are signed on its behalf by:

BOATENG, Ozwald, Dr
Director
Registered Company No. 05977254

OBBCL LIMITED

Notes to the Financial Statements
for the year ended 25 September 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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Amortisation has been calculated on a straight line basis over a useful life of 20 years.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 26 September 24	375,000	375,000
At 25 September 25	375,000	375,000
Amortisation and impairment
At 26 September 24	323,438	323,438
Charge for year	18,750	18,750
At 25 September 25	342,188	342,188
Net book value
At 25 September 25	32,812	32,812
At 25 September 24	51,562	51,562

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	4,330
Amounts owed to related parties	213,676	157,444
Taxation and social security	89,280	86,366
Other creditors	2,396	2,396
Accrued liabilities and deferred income	3,000	5,378
Total	308,352	255,914

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,000	19,956
Total	10,000	19,956