ACCOUNTS - Final Accounts

Registered number: 01003964

OVERSEAS TRANSPORT & TRADE COMPANY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

OVERSEAS TRANSPORT & TRADE COMPANY LIMITED

REGISTERED NUMBER: 01003964

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	3	100	100

Net assets		100	100

Capital and reserves
Called up share capital	4	100	100
		100	100

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 October 2026.

................................................

A Dinkov

Director

The notes on page 2 form part of these financial statements.

Page 1

OVERSEAS TRANSPORT & TRADE COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Overseas Transport & Trade Company Limited is a private company limited by shares, incorporated in England & Wales. The address of the registered office is Black Sea House, 72 Wilson Street, London, EC2A 2DH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	100	100

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

5.	Controlling party

The company is a wholly owned subsidiary of Balkan and Black Sea Shipping Company Limited, a company registered in England.

The ultimate parent company at 31 December 2025 was Advance Properties OOD, incorporated in Sofia, Bulgaria.

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