Oujla Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC720231

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		108,296		166,442

			108,296		166,442
CURRENT ASSETS
Stocks	5	335,256		340,256
Debtors	6	152,746		155,824

		488,002		496,080
Creditors: Amounts Falling Due Within One Year	7	(665,915 )		(687,638 )

NET CURRENT ASSETS (LIABILITIES)			(177,913 )		(191,558 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(69,617 )		(25,116 )

Creditors: Amounts Falling Due After More Than One Year	8		(136,960 )		(175,383 )

NET LIABILITIES			(206,577 )		(200,499 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(206,677 )		(200,599 )

SHAREHOLDERS' FUNDS			(206,577)		(200,499)

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Oujla Group Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 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.

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 Profit and Loss Account.

On behalf of the board

Mr Povinder Oujla

Director

30th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Oujla Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC720231 . The registered office is 1 Clarkston Road, Glasgow, Scotland, G44 4EF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Leasehold	Over the lease term on a straight line basis
Plant & Machinery	Straightline 25%
Motor Vehicles	Straightline 25%
Computer Equipment	Straightline 25%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2025: 34)

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Oujla Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	57,531	186,412	6,800	40,426	291,169
Additions	-	-	5,200	-	5,200

As at 31 January 2026	57,531	186,412	12,000	40,426	296,369

Depreciation
As at 1 February 2025	4,330	99,107	567	20,723	124,727
Provided during the period	4,828	46,603	1,808	10,107	63,346

As at 31 January 2026	9,158	145,710	2,375	30,830	188,073

Net Book Value
As at 31 January 2026	48,373	40,702	9,625	9,596	108,296

As at 1 February 2025	53,201	87,305	6,233	19,703	166,442

5. Stocks

	2026	2025
	£	£
Stock	335,256	340,256

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	77,182	88,849
Prepayments and accrued income	6,062	7,773
Other debtors	69,502	59,202

	152,746	155,824

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	166,134	218,539
Bank loans and overdrafts	35,976	27,735
Other loans	29,688	27,954
Other taxes and social security	5,509	7,228
VAT	40,312	37,678
Net wages	25,571	40,053
Other creditors	49,343	49,465
Directors' loan accounts	313,382	278,986

	665,915	687,638

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Oujla Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	13,417	20,417
Other loans	123,543	154,966

	136,960	175,383

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	13,417	20,417

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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