Ovation Commercial Services Limited

Registered number

10287122

Filleted Accounts

31 January 2026

Ovation Commercial Services Limited
Registered number:		10287122
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		32,142			2,530
Tangible assets	4		53,848			27,567
			85,990			30,097

Current assets
Stocks		25,052			16,930
Debtors	5	384,523			901,023
Cash at bank and in hand		224,809			8,980
		634,384			926,933

Creditors: amounts falling due within one year	6	(196,784)			(651,276)

Net current assets			437,600			275,657

Total assets less current liabilities			523,590			305,754

Creditors: amounts falling due after more than one year	7		(14,769)			(24,570)

Provisions for liabilities			(21,498)			(7,125)


Net assets			487,323			274,059

Capital and reserves
Called up share capital			10			10
Profit and loss account			487,313			274,049

Shareholders' funds			487,323			274,059

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Simon Tappenden
Director
Approved by the board on 22 October 2026

Ovation Commercial Services Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 3 years
	Motor vehicles			over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					8		6


3	Intangible fixed assets							£
	Leasehold improvements

	Cost
	At 1 February 2025							2,573
	Additions							35,370
	At 31 January 2026							37,943

	Amortisation
	At 1 February 2025							43
	Provided during the year							5,758
	At 31 January 2026							5,801

	Net book value
	At 31 January 2026							32,142
	At 31 January 2025							2,530

	Leasehold improvements are being written off in equal annual instalments over the lease period of 5 years.


4	Tangible fixed assets
		Plant and machinery		Computer and office equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	9,179		13,577		28,099		50,855
	Additions	42,805		7,191		-		49,996
	Disposals	(11,260)		(7,274)		-		(18,534)
	At 31 January 2026	40,724		13,494		28,099		82,317

	Depreciation
	At 1 February 2025	9,052		10,334		3,902		23,288
	Charge for the year	7,015		2,765		9,366		19,146
	On disposals	(7,341)		(6,624)		-		(13,965)
	At 31 January 2026	8,726		6,475		13,268		28,469

	Net book value
	At 31 January 2026	31,998		7,019		14,831		53,848
	At 31 January 2025	127		3,243		24,197		27,567


5	Debtors					2026		2025
£							£

	Trade debtors					372,015		865,015
	Amounts due from Ovation Outdoor Limited					5,089		-
	Directors loan accounts					(45)		346
	Other debtors					7,464		35,662
						384,523		901,023


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					5,000		5,000
	Trade creditors					42,061		329,388
	Taxation and social security costs					101,473		92,834
	Other creditors					48,250		224,054
						196,784		651,276


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					14,769		24,570


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Robert Mantle (Resigned 31 October 2025)
	Loan	346		574		(920)		-

		346		574		(920)		-


9	Related party transactions

	The amount due from Ovation Outdoor Limited at 31 January 2026 was NIL (2025 £4,886)and is included in other debtors. Other debtors at 31 January 2026 also included £5,089 owed by Ovation Outdoor GmbH, a company in which the director S Tappenden has a material interest (2025: £6,289)


10	Controlling party

	The company is controlled by Simon Tappenden by virtue of his majority shareholding.


11	Other information

	Ovation Commercial Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	22 Westhorp
	Greatworth
	Banbury
	Oxon
	OX17 2ED