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COMPANY REGISTRATION NUMBER: 06083218

Oculaw Limited

Filleted Unaudited Financial Statements

28 February 2025

Oculaw Limited

Financial Statements

Year ended 28th February 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Oculaw Limited

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,522 | 710

Current assets

Debtors | 6 | 34,184 |  | 15,040
Cash at bank and in hand | 38,617 |  | 25,753
| -------- |  | --------
| 72,801 |  | 40,793

Creditors: amounts falling due within one year | 7 | 19,144 |  | 12,631
| -------- |  | --------
Net current assets |  | 53,657 | 28,162
|  | -------- | --------
Total assets less current liabilities |  | 55,179 | 28,872

Provisions

Taxation including deferred tax |  | 289 | 135
|  | -------- | --------
Net assets |  | 54,890 | 28,737
|  | -------- | --------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 54,888 | 28,735
|  | -------- | --------
Shareholders funds |  | 54,890 | 28,737
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28th February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Oculaw Limited

Statement of Financial Position (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 23 October 2025 , and are signed on behalf of the board by:

A J Kwartz |
Director |

Company registration number: 06083218

Oculaw Limited

Notes to the Financial Statements

Year ended 28th February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 74 Singleton Road, Salford, M7 4LU.
2. Statement of compliance
The accounts have been prepared in accordance with the provisions of FRS 102 section 1A for small entities. There were no material departures from the standard.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation .
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1st March 2024 | 947 | 947
Additions | 1,319 | 1,319
| ------- | -------
At 28th February 2025 | 2,266 | 2,266
| ------- | -------
Depreciation |  |
At 1st March 2024 | 237 | 237
Charge for the year | 507 | 507
| ------- | -------
At 28th February 2025 | 744 | 744
| ------- | -------
Carrying amount |  |
At 28th February 2025 | 1,522 | 1,522
| ------- | -------
At 29th February 2024 | 710 | 710
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 34,184 | 15,040
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | 16,577 | 10,393
Other creditors | 2,567 | 2,238
| -------- | --------
| 19,144 | 12,631
| -------- | --------