Octotress Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15884223

Octotress Ltd

Filleted Unaudited Financial Statements

31 August 2025

Octotress Ltd

Financial Statements

Period from 7 August 2024 to 31 August 2025

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 4

Octotress Ltd

Statement of Financial Position

31 August 2025

	31 Aug 25
Note	£

Fixed assets

Tangible assets	5	703

Current assets

Debtors	6	808
Cash at bank and in hand		386
		-------
		1,194

Creditors: amounts falling due within one year	7	( 22,662)
		--------
Net current liabilities		( 21,468)
		--------
Total assets less current liabilities		( 20,765)
		--------

Capital and reserves

Called up share capital	8	2
Profit and loss account		( 20,767)
		--------
Shareholders deficit		( 20,765)
		--------

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 comprehensive income has not been delivered.

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- 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 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mr J.D.R. Morton	Mr N.R. Meager
Director	Director

Company registration number: 15884223

Octotress Ltd

Notes to the Financial Statements

Period from 7 August 2024 to 31 August 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 Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, SA73 3JP.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 .

5. Tangible assets

	Equipment
	£
Cost
At 7 August 2024	–
Additions	937
	----
At 31 August 2025	937
	----
Depreciation
At 7 August 2024	–
Charge for the period	234
	----
At 31 August 2025	234
	----
Carrying amount
At 31 August 2025	703
	----

6. Debtors

	31 Aug 25
	£
Other debtors	808
	----

Other debtors include an amount of £nil falling due after more than one year.

7. Creditors: amounts falling due within one year

	31 Aug 25
	£
Trade creditors	277
Other creditors	22,385
	--------
	22,662
	--------

8. Called up share capital

Issued, called up and fully paid

	31 Aug 25
	No.	£
Ordinary shares of £ 1 each	2	2
	----	----

Share movements

	No.	£

Ordinary

At 7 August 2024	–	–
Issue of shares	2	2
	----	----
At 31 August 2025	2	2
	----	----

9. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS102.