Odotechniki Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09507089

		2026		2025
	Notes	€	€	€	€
FIXED ASSETS
Tangible Assets	4		1,148		1,531

			1,148		1,531
CURRENT ASSETS
Debtors	5	401,441		401,441
Cash at bank and in hand		17,255		14,339

		418,696		415,780
Creditors: Amounts Falling Due Within One Year	6	(141,939 )		(137,603 )

NET CURRENT ASSETS (LIABILITIES)			276,757		278,177

TOTAL ASSETS LESS CURRENT LIABILITIES			277,905		279,708

NET ASSETS			277,905		279,708

CAPITAL AND RESERVES
Called up share capital	7		126		126
Income Statement			277,779		279,582

SHAREHOLDERS' FUNDS			277,905		279,708

Page 1

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Odotechniki Ltd

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 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 her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs Kyriacou Skordis

Director

7 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Odotechniki Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09507089 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in Euro, which is the functional currency of the entity.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Computer Equipment
	€
Cost
As at 1 April 2025	14,336

As at 31 March 2026	14,336

Depreciation
As at 1 April 2025	12,805
Provided during the period	383

As at 31 March 2026	13,188

Net Book Value
As at 31 March 2026	1,148

As at 1 April 2025	1,531

5. Debtors

	2026	2025
	€	€
Due within one year
Due after more than one year
Amounts owed by related parties	401,441	401,441

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Odotechniki Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	€	€
Trade creditors	127,788	129,462
Bank loans and overdrafts	-	161
Other creditor	575	597
Accruals and deferred income	1,500	1,800
Director's loan account	12,076	5,583

	141,939	137,603

7. Share Capital

	2026	2025
	€	€
Allotted, Called up and fully paid	126	126

8. Related Party Transactions

Included within Debtors due after more than one year are amounts owed by related parties:

Group 96 Ltd of €204,464 (2025: €204,464)
Group 28 Ltd of €196,977 (2025: €196,977)

The parties are related by virtue of being under the control of a common shareholder. Amounts owed by related parties are unsecured, interest-free, and have no fixed terms of repayment. The balances will be settled in cash. No guarantees have been given or received. No provisions for doubtful debts have been raised against amounts outstanding, and no expense has been recognised during the period in respect of bad or doubtful debts due from related parties.