REGISTERED NUMBER: 08933534 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

O C K LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Broder

I Gabay

R Levy

J Kritzler

S A Levinson

REGISTERED OFFICE:

5 North End Road

London

NW11 7RJ

REGISTERED NUMBER:

08933534 (England and Wales)

ACCOUNTANTS:

London Accounting Group Ltd

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

123,468

86,431

123,468

86,431

CURRENT ASSETS

Stocks

60,000

50,000

Debtors

6

539,697

591,681

Cash at bank and in hand

147,095

161,849

746,792

803,530

CREDITORS

Amounts falling due within one year

7

455,976

437,548

NET CURRENT ASSETS

290,816

365,982

TOTAL ASSETS LESS CURRENT LIABILITIES

414,284

452,413

CREDITORS

Amounts falling due after more than one year

8

390,300

448,968

NET ASSETS

23,984

3,445

CAPITAL AND RESERVES

Called up share capital

9

179

179

Capital redemption reserve

10

20

20

Retained earnings

10

23,785

3,246

SHAREHOLDERS' FUNDS

23,984

3,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

I Gabay - Director

1.	STATUTORY INFORMATION

O C K LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2025 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

1,050,000

AMORTISATION

At 1 April 2025

and 31 March 2026

1,050,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

243,366

Additions

63,195

At 31 March 2026

306,561

DEPRECIATION

At 1 April 2025

156,935

Charge for year

26,158

At 31 March 2026

183,093

NET BOOK VALUE

At 31 March 2026

123,468

At 31 March 2025

86,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

206,629

255,575

Other debtors

333,068

336,106

539,697

591,681

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

353,875

376,220

Other creditors

102,101

61,328

455,976

437,548

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

390,300

448,968

Amounts falling due in more than five years:

Repayable by instalments

Natwest bank loan

386,611

426,231

Barclays bank loan

3,689

22,737

390,300

448,968

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

31.3.26

31.3.25

£

£

8,950

Ordinary A shares

5p

44.75

44.75

8,950

Ordinary B shares

5p

44.75

44.75

8,950

Ordinary C shares

5p

44.75

44.75

8,950

Ordinary D shares

5p

44.75

44.75

179.00

179.00

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2025

3,246

20

3,266

Profit for the year

575,852

575,852

Dividends

(555,313

)

(555,313

)

At 31 March 2026

23,785

20

23,805