OMERSA AND COMPANY LIMITED

Company Registration Number:
04364818 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2020

End date: 31 January 2026

OMERSA AND COMPANY LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

OMERSA AND COMPANY LIMITED

Balance sheet

As at 31 January 2026


Notes
72 months to 31 January 2026
2020


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 8,292 3,368
Investments:   0 0
Total fixed assets: 8,292 3,368
Current assets
Stocks: 65,000 37,150
Debtors: 4 53,489 31,129
Cash at bank and in hand: 528,719 547,006
Investments:   0 0
Total current assets: 647,208 615,285
Creditors: amounts falling due within one year: 5 (62,802) (74,141)
Net current assets (liabilities): 584,406 541,144
Total assets less current liabilities: 592,698 544,512
Creditors: amounts falling due after more than one year:   (1,391) (309)
Total net assets (liabilities): 591,307 544,203
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 591,207 544,103
Shareholders funds: 591,307 544,203

The notes form part of these financial statements

OMERSA AND COMPANY LIMITED

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 16 May 2026
and signed on behalf of the board by:

Name: C Dale
Status: Director

The notes form part of these financial statements

OMERSA AND COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the invoiced value of goods and services supplied by the company, net of discounts and value added tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership transfer to the buyer.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated on a straight line basis, to allocate the cost less estimated residual value of tangible fixed assets over their expected useful lives at the following rates. Plant and equipment 15% straight line. Computer Equipment 25% straight line. Motor Vehicle 25% straight line. The residual value of assets is reviewed annually, and if there is indication of significant impairment to an asset, its carrying amount is reduced to the estimated recoverable amount. An impairment loss, recognised as the difference in these two amounts, is charged to profit or loss for the year.

Other accounting policies

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes directly attributable labour and other costs of production. Work in progress is valued at the costs incurred at the balance sheet date inclusive of direct costs. Appropriate provision is made for obsolete or slow moving items. Current Taxation is recognised on taxable profit for the current and past periods. It is calculated at the tax rates that have been enacted or substantively enacted at the time of the accounting date. Deferred Taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes is fully provided for. Deferred taxation is calculated on an un discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse. Government Grants are recognised within income when they are received or receivable. The financial statements are prepared in Pounds Sterling which is the operating currency of the company.

OMERSA AND COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

72 months to 31 January 2026 2020
Average number of employees during the period 12 13

OMERSA AND COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible Assets

Total
Cost £
At 01 February 2020 60,565
Additions 7,248
Disposals 0
Revaluations (1,674)
At 31 January 2026 66,139
Depreciation
At 01 February 2020 57,197
Charge for year 2,324
On disposals 0
Other adjustments (1,674)
At 31 January 2026 57,847
Net book value
At 31 January 2026 8,292
At 31 January 2020 3,368

OMERSA AND COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Debtors

72 months to 31 January 2026 2020
££
Debtors due after more than one year: 0 0

OMERSA AND COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Creditors: amounts falling due within one year note

The amount owing to a director at the 31st January 2026 was £1437 (2025: £4800)