| The OK Group Limited |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
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| 1 |
Accounting policies |
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Basis of preparation |
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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). |
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Consolidated accounts |
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The company is entitled to the exemption provided for in section 293 (1A) of the Companies Act 2014 from the obligation to prepare group accounts because it qualifies as a small company in accordance with the small companies regime. |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. |
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Debtors |
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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. |
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| 2 |
Employees |
2026 |
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2025 |
| £ |
£ |
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Average number of persons employed by the company |
- |
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- |
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| 3 |
Debtor |
2026 |
|
2025 |
| £ |
£ |
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Other debtor |
1 |
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1 |
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| 4 |
Controlling party |
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The company's parent company is Brandwich Limited, a company registered in England. |
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| 5 |
Other information |
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The OK Group Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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ROKiT House |
|
Kingswood Business Park |
|
Holyhead Road |
|
Albrighton |
|
Staffordshire |
|
WV7 3AU |