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Registered number: 12798969










OXULAR ACQUISITIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
OXULAR ACQUISITIONS LIMITED
REGISTERED NUMBER: 12798969

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Fixed assets
  

Current assets
  

Cash at bank and in hand
 4 
25
25

  
25
25

Creditors: amounts falling due within one year
 5 
(467,147)
(414,365)

Net current liabilities
  
 
 
(467,122)
 
 
(414,340)

Total assets less current liabilities
  
(467,122)
(414,340)

  

  

  

Net liabilities
  
(467,122)
(414,340)


Capital and reserves
  

Profit and loss account
  
(467,122)
(414,340)

  
(467,122)
(414,340)


The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



M Gaffney
Director

Date: 5 February 2024

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

Page 1

 
OXULAR ACQUISITIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023


Profit and loss account
Total equity

£
£

At 1 November 2022
(414,340)
(414,340)



Loss for the year
(52,782)
(52,782)


At 31 October 2023
(467,122)
(467,122)



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2022


Profit and loss account
Total equity

£
£

At 1 November 2021
(236,399)
(236,399)



Loss for the year
(177,941)
(177,941)


At 31 October 2022
(414,340)
(414,340)


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

Page 2

 
OXULAR ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Oxular Acquisitions Limited (the 'Company') is a limited company incorporated in the United Kingdom. The Company's registered office is Magdalen Centre, Robert Robinson Avenue, Oxford, OX4 4GA. 
The principal activity of the Company is research and development of natural sciences and engineering. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework'  and the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 101 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions under FRS 101:
the requirements of IFRS 7 Financial Instruments: Disclosures
the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements
the requirements of IAS 7 Statement of Cash Flows
the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures
the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member

This information is included in the consolidated financial statements of Oxular Limited as at 31 October 2023 and these financial statements may be obtained from Companies House.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.

Page 3

 
OXULAR ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
25
25



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
467,147
414,365



6.


Share capital

2023
2022

Allotted, called up and fully paid


Ordinary shares of £0.01 each
1
1

1
1


7.


Controlling party

The ultimate controlling parent company is Oxular Limited, incorporated in the United Kingdom which is also the parent of both the largest and smallest group for which group accounts including the Company are available. Copies of these accounts may be obtained from their registered office. 

Page 4