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REGISTERED NUMBER: 03414863 (England and Wales)















OCULUS BUILDING CONSULTANCY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021






OCULUS BUILDING CONSULTANCY LIMITED (REGISTERED NUMBER: 03414863)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OCULUS BUILDING CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021







DIRECTORS: R C Batte
J M Dilley
I Thomson
P Whiteside
R Williams





REGISTERED OFFICE: The Old Function Room
Ashley Avenue
Bath
Somerset
BA1 3DS





REGISTERED NUMBER: 03414863 (England and Wales)





AUDITORS: DSC Accountants Ltd
Chartered Accountants
Statutory Auditors
Tattersall House
East Parade
Harrogate
North Yorkshire
HG1 5LT

OCULUS BUILDING CONSULTANCY LIMITED (REGISTERED NUMBER: 03414863)

BALANCE SHEET
31 DECEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,193

CURRENT ASSETS
Debtors 5 190,585 238,168
Cash at bank 202,747 171,396
393,332 409,564
CREDITORS
Amounts falling due within one year 6 450,579 121,137
NET CURRENT (LIABILITIES)/ASSETS (57,247 ) 288,427
TOTAL ASSETS LESS CURRENT
LIABILITIES

(57,247

)

291,620

CAPITAL AND RESERVES
Called up share capital 333 333
Capital redemption reserve 667 667
Retained earnings (58,247 ) 290,620
(57,247 ) 291,620

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2022 and were signed on its behalf by:





I Thomson - Director


OCULUS BUILDING CONSULTANCY LIMITED (REGISTERED NUMBER: 03414863)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1. STATUTORY INFORMATION

Oculus Building Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

The company has net liabilities amounting to £57,247.
The directors have reviewed their use of the going concern basis of accounting and have concluded that the company has the continuing support of its fellow group undertakings. The group and company will continue to be able to meet its liabilities as they fall due into the future and specifically for a period of at least twelve months.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

OCULUS BUILDING CONSULTANCY LIMITED (REGISTERED NUMBER: 03414863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2020 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2021
and 31 December 2021 50,154
DEPRECIATION
At 1 January 2021 46,961
Charge for year 3,193
At 31 December 2021 50,154
NET BOOK VALUE
At 31 December 2021 -
At 31 December 2020 3,193

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 137,520 56,688
Amounts owed by group undertakings - 111,605
Other debtors 53,065 69,875
190,585 238,168

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 10,405 17,529
Amounts owed to group undertakings 57,492 -
Taxation and social security 63,275 59,290
Other creditors 319,407 44,318
450,579 121,137

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham French (Senior Statutory Auditor)
for and on behalf of DSC Accountants Ltd

8. ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Assent Building Control Limited whose registered office is at 4 Navigation Court, Calder Park, Wakefield WF2 7BJ. The ultimate parent undertaking is Alphabet BC Limited.