Registered number
08350690
Ocapo Limited
Filleted Accounts
31 December 2024
Ocapo Limited
Registered number: 08350690
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,053 2,643
Investments 4 4,512,880 4,512,880
4,514,933 4,515,523
Current assets
Debtors 5 5,396,711 5,223,510
Cash at bank and in hand 11,734 2,731
5,408,445 5,226,241
Creditors: amounts falling due within one year 6 (133,308) (85,585)
Net current assets 5,275,137 5,140,656
Total assets less current liabilities 9,790,070 9,656,179
Creditors: amounts falling due after more than one year 7 (2,351,373) (2,218,454)
Net assets 7,438,697 7,437,725
Capital and reserves
Called up share capital 900 900
Share premium 7,034,187 7,034,187
Profit and loss account 403,610 402,638
Shareholders' funds 7,438,697 7,437,725
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Philip Kenneth Andrews
Director
Approved by the board on 17 September 2025
Ocapo Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 22.33% reducing balance method
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 9,476
At 31 December 2024 9,476
Depreciation
At 1 January 2024 6,833
Charge for the year 590
At 31 December 2024 7,423
Net book value
At 31 December 2024 2,053
At 31 December 2023 2,643
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 January 2024 4,512,880
At 31 December 2024 4,512,880
The company holds 20% or more of the share capital of the following companies:
Proportion of voting rights and shares held
Company Registered Shares held
Office Class 2024 2023
Digital Direct Solutions Limited England Ordinary 100% 100%
Digital Lead Solutions Limited England Ordinary 100% 100%
E-Prospects Media DMCC UAE Ordinary 100% 100%
E-Prospects Media India Private Ltd India Ordinary 99.98% 99.98%
E-Prospects Limited England Ordinary 100% 100%
The principal activity of Digital Direct Solutions Limited is advertising agency providing digital marketing services.
The principal activity of Digital Lead Solutions Limited is provision of media support services.
The principal activity of E-Prospects Media DMCC is advertising agency providing digital marketing services.
The principal activity of E-Prospects Media India Private Limited is media support services.
The principal activity of E-Prospects Ltd is advertising agency providing digital marketing services.
The profit for the financial period of Digital Direct Solutions Limited was £77,172 and the aggregate amount of capital and reserves at the end of the period was £612,145.
The profit for the financial period of Digital Lead Solutions Limited was £15,848 and the aggregate amount of capital and reserves at the end of the period was £53,898.
The loss for the financial period of E-Prospects Media DMCC was £ 29,895 and the aggregate amount of capital and reserves at the end of the period was £(5,835,756).
The loss for the financial period of E-Prospects Media India Private Limited was £(712) and the aggregate amount of capital and reserves at the end of the period was £63,669.
The profit/loss for the financial period of E-Prospects Limited was £0 and the aggregate amount of capital and reserves at the end of the period was £1.
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 5,379,377 5,211,963
Other debtors 17,334 11,547
5,396,711 5,223,510
Amounts due after more than one year included above 5,168,920 5,067,645
6 Creditors: amounts falling due within one year 2024 2023
£ £
Loan notes 86,741 65,000
Trade creditors 42,000 -
Corporation tax 367 4,118
Other creditors 4,200 16,467
133,308 85,585
7 Creditors: amounts falling due after one year 2024 2023
£ £
Loan notes 2,351,373 2,218,454
8 Related party transactions
Summary of transactions with entities with joint control or significant interest

The company owes £2,411,373 as at the balance sheet date to its shareholder, Industrial
Lending 1 SA a company incorporated in Luxembourg for loans provided.
Summary of transactions with subsidiaries

The following loans made to its wholly owned subsidiaries which are outstanding as at the balance
sheet date.

E-Prospects Media DMCC £5,269,417
Digital Direct Solutions Limited £108,860
Digital Lead Solutions Limited £1,099
9 Controlling party
As at 31st December 2024, the ulitmate controlling party are Industrial Lending 1 SA and Mr Philip Kenneth Andrews
10 Other information
Ocapo Limited is a private company limited by shares and incorporated in England. Its registered office is:
65 Compton Street,
London,
EC1V 0BN
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