OMM Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03309881

OMM LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 February 2026

OMM LIMITED

STATEMENT OF FINANCIAL POSITION

28 February 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Intangible assets	6	25,000	–
Tangible assets	7	1,700	2,550
		---------	-------
		26,700	2,550

CURRENT ASSETS

Debtors	8	1,377,796	1,285,285
Cash at bank and in hand		2,310	2,094
		-------------	-------------
		1,380,106	1,287,379

CREDITORS: amounts falling due within one year	9	651,107		636,380
		-------------		-------------
NET CURRENT ASSETS			728,999	650,999
			----------	----------
TOTAL ASSETS LESS CURRENT LIABILITIES			755,699	653,549
			----------	----------
NET ASSETS			755,699	653,549
			----------	----------

CAPITAL AND RESERVES

Called up share capital	1,050	1,050
Share premium account	149,251	149,251
Profit and loss account	605,398	503,248
	----------	----------
SHAREHOLDERS FUNDS	755,699	653,549
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28th February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

OMM LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

Mr T A Williams

Director

Company registration number: 03309881

OMM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28th FEBRUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster Business Park, Caton Road, Lancaster, LA1 3SW.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. DIVIDENDS

	2026	2025
	£	£

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	21,600	28,345
	---------	---------

6. INTANGIBLE ASSETS

	Goodwill
	£

Cost
Additions	25,000
	---------
At 28th February 2026	25,000
	---------
Amortisation
At 1st March 2025 and 28th February 2026	–
	---------
Carrying amount
At 28th February 2026	25,000
	---------
At 28th February 2025	–
	---------

7. TANGIBLE ASSETS

Plant and machinery	Fixtures and fittings	Motor vehicles	Total
£	£	£	£

Cost
At 1st March 2025 and 28th February 2026	16,024	5,077	3,400	24,501
	---------	-------	-------	---------
Depreciation
At 1st March 2025	16,024	5,077	850	21,951
Charge for the year	–	–	850	850
	---------	-------	-------	---------
At 28th February 2026	16,024	5,077	1,700	22,801
	---------	-------	-------	---------
Carrying amount
At 28th February 2026	–	–	1,700	1,700
	---------	-------	-------	---------
At 28th February 2025	–	–	2,550	2,550
	---------	-------	-------	---------

8. DEBTORS

	2026	2025
	£	£

Trade debtors	590	–
Prepayments and accrued income	147	119
Other debtors	1,377,059	1,285,166
	-------------	-------------
	1,377,796	1,285,285
	-------------	-------------

9. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Trade creditors	189,138	28,220
Accruals and deferred income	2,060	2,443
Corporation tax	89,063	46,645
Social security and other taxes	–	78,226
Director loan accounts	80,846	80,846
Other creditors	290,000	400,000
	----------	----------
	651,107	636,380
	----------	----------

10. RELATED PARTY TRANSACTIONS

Included within debtors are amounts totalling £1,367,316 (2025: £1,285,104) being due from Ark Consultants UK Limited, an associated company.