Company Registration No. 10104368 (England and Wales)
Occupational Retirement Review LTD
Unaudited accounts
for the year ended 30 April 2026
Occupational Retirement Review LTD
Unaudited accounts
Contents
Occupational Retirement Review LTD
Company Information
for the year ended 30 April 2026
Company Number
10104368 (England and Wales)
Registered Office
29 BLACKWOOD CLOSE
WEST BYFLEET
KT14 6PP
ENGLAND
Accountants
Golding & Co Accounting Services Limited
29 Blackwood Close
West Byfleet
Surrey
KT14 6PP
Occupational Retirement Review LTD
Statement of financial position
as at 30 April 2026
Tangible assets
1,571
2,956
Cash at bank and in hand
2,412
1,814
Creditors: amounts falling due within one year
(216,539)
(49,277)
Net current (liabilities)/assets
(118,492)
6,441
Total assets less current liabilities
147,359
9,398
Creditors: amounts falling due after more than one year
(126,100)
(3,232)
Called up share capital
100
100
Profit and loss account
21,159
6,066
Shareholders' funds
21,259
6,166
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2026 and were signed on its behalf by
Terry Andrews
Director
Company Registration No. 10104368
Occupational Retirement Review LTD
Notes to the Accounts
for the year ended 30 April 2026
Occupational Retirement Review LTD is a private company, limited by shares, registered in England and Wales, registration number 10104368. The registered office is 29 BLACKWOOD CLOSE, WEST BYFLEET, KT14 6PP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
16.7% SL
Computer equipment
33.3% SL
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments in shares are included at cost less any impairment losses.
Occupational Retirement Review LTD
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2025
2,852
5,877
8,729
Disposals
(1,075)
(2,461)
(3,536)
At 30 April 2026
2,483
3,416
5,899
At 1 May 2025
1,707
4,066
5,773
Charge for the year
825
1,266
2,091
On disposals
(1,075)
(2,461)
(3,536)
At 30 April 2026
1,457
2,871
4,328
At 30 April 2026
1,026
545
1,571
At 30 April 2025
1,145
1,811
2,956
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Investments
Other investments
Valuation at 30 April 2026
264,280
Unlisted investment held at cost.
Amounts falling due within one year
Amounts due from group undertakings etc.
3,617
50,775
Accrued income and prepayments
-
3,093
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,232
12,727
Taxes and social security
1,646
2,340
Other creditors
48,900
8,770
Loans from directors
162,761
23,894
Occupational Retirement Review LTD
Notes to the Accounts
for the year ended 30 April 2026
8
Creditors: amounts falling due after more than one year
2026
2025
The company entered into a Bounce Back Loan arrangement in the amount of £50,000. The loan is unsecured, bears interest at 2.5% and is repayable over a 5 year term. Final repayment is expected in August 2026.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).