IRIS Accounts Production v24.2.0.383 11522846 director 1.9.22 31.8.23 31.8.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh115228462022-08-31115228462023-08-31115228462022-09-012023-08-31115228462021-08-31115228462021-09-012022-08-31115228462022-08-3111522846ns15:EnglandWales2022-09-012023-08-3111522846ns14:PoundSterling2022-09-012023-08-3111522846ns10:Director12022-09-012023-08-3111522846ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3111522846ns10:SmallEntities2022-09-012023-08-3111522846ns10:AuditExemptWithAccountantsReport2022-09-012023-08-3111522846ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3111522846ns10:FullAccounts2022-09-012023-08-3111522846ns10:OrdinaryShareClass12022-09-012023-08-3111522846ns10:RegisteredOffice2022-09-012023-08-3111522846ns5:RetainedEarningsAccumulatedLosses2022-08-3111522846ns5:RetainedEarningsAccumulatedLosses2021-08-3111522846ns5:RetainedEarningsAccumulatedLosses2023-08-3111522846ns5:RetainedEarningsAccumulatedLosses2022-08-3111522846ns5:CurrentFinancialInstruments2023-08-3111522846ns5:CurrentFinancialInstruments2022-08-3111522846ns5:ShareCapital2023-08-3111522846ns5:ShareCapital2022-08-3111522846ns5:ComputerEquipment2022-09-012023-08-3111522846ns5:OwnedAssets2022-09-012023-08-3111522846ns5:OwnedAssets2021-09-012022-08-3111522846ns5:ComputerEquipment2022-08-3111522846ns5:ComputerEquipment2023-08-3111522846ns5:ComputerEquipment2022-08-3111522846ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3111522846ns5:WithinOneYearns5:CurrentFinancialInstruments2022-08-3111522846ns10:OrdinaryShareClass12023-08-3111522846ns5:RetainedEarningsAccumulatedLosses2022-09-012023-08-31
REGISTERED NUMBER: 11522846 (England and Wales)















REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

OCTOGINTA SEPTEM LTD

OCTOGINTA SEPTEM LTD (Registered number: 11522846)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 AUGUST 2023




Page

Company Information 1

Report of the Director 2

Statement of Income and Retained Earnings 3

Balance Sheet 4

Notes to the Financial Statements 5


OCTOGINTA SEPTEM LTD

COMPANY INFORMATION
for the Year Ended 31 AUGUST 2023







DIRECTOR: J J Lambertucci



REGISTERED OFFICE: The Annexe, Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



REGISTERED NUMBER: 11522846 (England and Wales)



ACCOUNTANTS: Bennett & Co
The Annexe, Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



BANKERS: Barclays Bank PLC

OCTOGINTA SEPTEM LTD (Registered number: 11522846)

REPORT OF THE DIRECTOR
for the Year Ended 31 AUGUST 2023

The director presents his report with the financial statements of the company for the year ended 31 August 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of animal welfare auditing.

DIVIDENDS
No dividends will be distributed for the year ended 31 August 2023.

DIRECTOR
J J Lambertucci held office during the whole of the period from 1 September 2022 to the date of this report.

ON BEHALF OF THE BOARD:





J J Lambertucci - Director


31 August 2024

OCTOGINTA SEPTEM LTD (Registered number: 11522846)

STATEMENT OF INCOME AND
RETAINED EARNINGS
for the Year Ended 31 AUGUST 2023

31.8.23 31.8.22
Notes £    £   

TURNOVER 31,737 45,725

Cost of sales 3,242 2,333
GROSS PROFIT 28,495 43,392

Administrative expenses 30,877 49,824
OPERATING LOSS and
LOSS BEFORE TAXATION (2,382 ) (6,432 )

Tax on loss 5 - -
LOSS FOR THE FINANCIAL YEAR (2,382 ) (6,432 )

Retained earnings at beginning of year (6,100 ) 332

RETAINED EARNINGS AT END OF
YEAR

(8,482

)

(6,100

)

OCTOGINTA SEPTEM LTD (Registered number: 11522846)

BALANCE SHEET
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 5,800 5,400

CURRENT ASSETS
Debtors 7 2,837 4,397
Cash at bank and in hand 2,977 8,283
5,814 12,680
CREDITORS
Amounts falling due within one year 8 19,946 24,030
NET CURRENT LIABILITIES (14,132 ) (11,350 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,332

)

(5,950

)

CAPITAL AND RESERVES
Called up share capital 9 150 150
Retained earnings 10 (8,482 ) (6,100 )
SHAREHOLDERS' FUNDS (8,332 ) (5,950 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 31 August 2024 and were signed by:





J J Lambertucci - Director


OCTOGINTA SEPTEM LTD (Registered number: 11522846)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 AUGUST 2023

1. STATUTORY INFORMATION

OCTOGINTA SEPTEM LTD 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.

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.
Office equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. OPERATING LOSS

The operating loss is stated after charging:

31.8.23 31.8.22
£    £   
Depreciation - owned assets 1,460 1,322

OCTOGINTA SEPTEM LTD (Registered number: 11522846)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 AUGUST 2023

5. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31 August 2023 nor for the year ended 31 August 2022.

6. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 September 2022 9,026
Additions 1,860
At 31 August 2023 10,886
DEPRECIATION
At 1 September 2022 3,626
Charge for year 1,460
At 31 August 2023 5,086
NET BOOK VALUE
At 31 August 2023 5,800
At 31 August 2022 5,400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 2,837 3,292
Prepayments - 1,105
2,837 4,397

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Social security and other taxes (232 ) 1,933
Directors' loan accounts 17,129 20,582
Accrued expenses 3,049 1,515
19,946 24,030

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
150 Ordinary £1 150 150

OCTOGINTA SEPTEM LTD (Registered number: 11522846)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 AUGUST 2023

10. RESERVES
Retained
earnings
£   

At 1 September 2022 (6,100 )
Deficit for the year (2,382 )
At 31 August 2023 (8,482 )