During the period the directors introduced funds of £76,814 (2024 - £35,284) and the company paid expenses on behalf of the directors of £83,059 (2024 - £28,174).

The amount due to the directors at the balance sheet date was £31,196 (2024 - £37,441).

No interest is charged on directors loan balances and they are repayable on demand.

The average number of persons, including directors, employed by the company during the period was as follows:

Oakcape Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Ardconnel Terrace, Inverness, United Kingdom, IV2 3AE.

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true