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| DIRECTORS' REPORT |
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| FOR THEYEARENDED30/09/2026 |
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| The directors present their report and accounts for theyearended30/09/2026 |
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| DIRECTORS |
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| The directors who served during theyearwere as follows: |
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| DE SILVA Udawala Hewage Ashirvada Harischandra |
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| STATEMENT OF DIRECTORS RESPONSIBILITIES |
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| The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulation.
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| Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the directors are required to:
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| - Select suitable accounting policies and then apply them consistently;
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| - Make judgements and accounting estimates that are reasonable and prudent;
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| - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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| The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
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| The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006. |
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| This report was approved by the board on20/10/2026 |
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| DE SILVA Udawala Hewage Ashirvada Harischandra |
| Director |
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| ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS |
| OF OSWALD INTERNATIONAL TRADING LIMITED, FOR THE YEAR ENDED 30/09/2026 |
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| In order to assist you to fulfil your duties under the Companies Act 2006,
we have prepared for your approval the accounts of OSWALD INTERNATIONAL TRADING LIMITED for the year ended
30/09/2026 as set out on pages 5 to
9 from the company's accounting records and from
information and explanations you have given us. |
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| As a practising member of the , we are subject to
its ethical and other professional requirements which are detailed on their website. |
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| This report is made solely to the Board of Directors of OSWALD INTERNATIONAL TRADING LIMITED,
as a body, in accordance with the terms of our engagement letter dated .
Our work has been undertaken solely to prepare for your approval the accounts of
OSWALD INTERNATIONAL TRADING LIMITED and state those matters that we have agreed to state to the Board of Directors
of OSWALD INTERNATIONAL TRADING LIMITED, as a body, in this report, in accordance with the requirements
of the as detailed on their website. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than OSWALD INTERNATIONAL TRADING LIMITED and its Board
of Directors as a body for our work or for this report. |
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| It is your duty to ensure that OSWALD INTERNATIONAL TRADING LIMITED has kept adequate accounting
records and to prepare statutory accounts that give a true and fair view of the assets,
liabilities, financial position and profitability of OSWALD INTERNATIONAL TRADING LIMITED. You consider that
OSWALD INTERNATIONAL TRADING LIMITED is exempt from the statutory audit requirement for the year. |
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| We have not been instructed to carry out an audit or a review of the
accounts of OSWALD INTERNATIONAL TRADING LIMITED. For this reason, we have not verified the accuracy or completeness
of the accounting records or information and explanations you have given to us and we do not,
therefore, express any opinion on the statutory accounts. |
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| XPERT ACCOUNTING SOLUTIONS LTD |
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| BALANCE SHEET AT 30/09/2026 |
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| | | | | | 2026 | | | | 2025 | |
| | Notes | | | | £ | | | | £ | |
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| FIXED ASSETS | | | | | | | | | | | |
| Tangible assets | | 6 | | | | 12,420 | | | | - | |
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| CURRENT ASSETS | | | | | | | | | | | |
| Cash at bank and in hand | | | | 667 | | | | - | | | |
| | | | 667 | | | | - | | | |
| CREDITORS: Amounts falling due within one year | | 7 | | 15,205 | | | | - | | | |
| NET CURRENT LIABILITIES | | | | | | (14,538) | | | | - | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | | | | | | (2,118) | | | | - | |
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| CAPITAL AND RESERVES | | | | | | | | | | | |
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| Called up share capital | | 8 | | | | 1 | | | | - | |
| Profit and loss account | | | | | | (2,119) | | | | - | |
| SHAREHOLDERS' FUNDS | | | | | | (2,118) | | | | - | |
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| For the year ending 30/09/2026 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. |
| These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
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| Approved by the board on 20/10/2026 and signed on their behalf by | | | | | | | | | | | |
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| ............................. | | | | | | | | | | | |
| DE SILVA Udawala Hewage Ashirvada Harischandra | | | | | | | | | | | |
| Director | | | | | | | | | | | |
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