Acorah Software Products - Accounts Production 15.0.600 false true true 30 June 2022 7 June 2021 false 1 July 2022 30 June 2023 30 June 2023 13440583 Ms Amina Darmoul iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13440583 2022-06-30 13440583 2023-06-30 13440583 2022-07-01 2023-06-30 13440583 frs-core:CurrentFinancialInstruments 2023-06-30 13440583 frs-core:ShareCapital 2023-06-30 13440583 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 13440583 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 13440583 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 13440583 frs-bus:SmallEntities 2022-07-01 2023-06-30 13440583 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 13440583 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 13440583 frs-bus:Director1 2022-07-01 2023-06-30 13440583 frs-bus:Director1 2022-06-30 13440583 frs-bus:Director1 2023-06-30 13440583 frs-countries:EnglandWales 2022-07-01 2023-06-30 13440583 2021-06-06 13440583 2022-06-30 13440583 2021-06-07 2022-06-30 13440583 frs-core:CurrentFinancialInstruments 2022-06-30 13440583 frs-core:ShareCapital 2022-06-30 13440583 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30
Registered number: 13440583
Oqtogram Group Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 13440583
30 June 2023 30 June 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 653 100
Cash at bank and in hand 1,918 -
2,571 100
Creditors: Amounts Falling Due Within One Year 5 (2,284 ) -
NET CURRENT ASSETS (LIABILITIES) 287 100
TOTAL ASSETS LESS CURRENT LIABILITIES 287 100
NET ASSETS 287 100
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement 187 -
SHAREHOLDERS' FUNDS 287 100
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board
Ms Amina Darmoul
Director
04/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Oqtogram Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13440583 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements for the year ended 30 June 2023 are the first financial statements of Oqtogram Group Limited prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 1 July 2022.  The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.   
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 statement of financial position date.
2.7. Cash And Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Director's loan account 653 100
5. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Corporation tax 291 -
Accruals and deferred income 1,440 -
Director's loan account 553 -
2,284 -
6. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
During the year, the company issued 100 Ordinary Shares for the nominal value of £1 per share.
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Ms Amina Darmoul 100 553 553 - 100
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
As at the year-end, the Director's Loan account balance of Ms A Darmoul is £100, which is a current asset, is interest free and repayable on demand
Page 3