Oktopost Technologies (UK) Ltd Accounts






Oktopost Technologies (UK) Ltd
Audited accounts
	Company No. 11861561
		Information for Filing with The Registrar
		31 December 2024

The Director presents his report and the accounts for the year ended 31 December 2024.

Principal activities
The principal activity of the company during the year under review was provision of a social media management platform for business.




Director

The Director who served at any time during the year was as follows:

D.J. Kushner








































Auditors
The auditors, Gordon Levy Limited, will be proposed for appointment in accordance with Section 486 of the Companies Act 2006.




































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D.J. Kushner
Director
16 December 2025

at	31 December 2024
Company No.		11861561	Notes	2024	2023
				£	£
Fixed assets

	Tangible assets		4	24,782	31,656


				24,782	31,656
Current assets

	Debtors		5	1,753,114	2,649,329

	Cash at bank and in hand			2,594,295	2,835,367
				4,347,409	5,484,696
Creditors: Amount falling due within one year			6	(4,076,082)	(5,351,120)
Net current assets				271,327	133,576
Total assets less current liabilities				296,109	165,232




Net assets				296,109	165,232

Capital and reserves
	Called up share capital			100	100


	Capital redemption reserve		8	134,388	84,314
	Profit and loss account			161,621	80,818

Total equity				296,109	165,232



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.





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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 16 December 2025 and signed on its behalf by:
D.J. Kushner
Director
16 December 2025

for the year ended 31 December 2024

General information

Oktopost Technologies (UK) Ltd is a private company limited by shares and incorporated in England and Wales.

The company's registered number is: 11861561

The address of the company's registered office is:

201 Haverstock Hill

Second Floor C/O Fkgb

London

England

NW3 4QG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2022) and the Companies Act 2006.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these
financial statements. The directors have a reasonable expectation that the Company has adequate
resources to continue in operational existence and to meet its financial obligations as they fall due for at
least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt
the going concern basis in preparing the financial statements.

Accounting policies

Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts arising solely in the United Kingdom. The company recognises services that are performed over a specified period of time on a straight line basis.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Straight line

Furniture, fittings and equipment

25% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss. Investments in subsidiaries are measured at cost less accumulated impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

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 accounts receivable and payable.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Loans and borrowing

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is identified, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and its recoverable amount, which is an estimate of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Share based payments

Share-based payment arrangements in which the entity receives goods or services as consideration for its own equity instruments are accounted for as equity-settled share-based payment transactions, regardless of how the equity instruments are obtained by the entity.

The grant date fair value of share-based payments awards granted to employees is recognised as an employee expense, with a corresponding increase in equity, over the period in which the employees become unconditionally entitled to the awards. The fair value of the awards granted is measured based on anusing an option valuation model, taking into account the terms and conditions upon which the awards were granted. The amount recognised as an expense is adjusted to reflect the actual number of awards for which the related service and non-market vesting conditions are expected to be met, such that the amount ultimately recognised as an expense is based on the number of awards that do meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. Where the terms and conditions of options are modified before they vest, the increase in the fair value of options, measured immediately before and after the modification, is also charged to the Profit and Loss account over the remaining vesting period.

3	Employees
			2024	2023
			Number	Number
		The average monthly number of employees (including directors) during the year was:	23	19

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2024	39,154	18,824	57,978
		Additions	6,671	-	6,671


		Disposals	(7,080)	-	(7,080)
		At 31 December 2024	38,745	18,824	57,569
		Depreciation
		At 1 January 2024	24,442	1,880	26,322
		Charge for the year	7,888	4,706	12,594


		Disposals	(6,129)	-	(6,129)
		At 31 December 2024	26,201	6,586	32,787
		Net book values
		At 31 December 2024	12,544	12,238	24,782
		At 31 December 2023	14,712	16,944	31,656

5	Debtors
			2024	2023
			£	£
		Trade debtors	206,283	1,071,016
		Amounts owed by group undertakings	1,467,274	1,434,627




		Other debtors	41,359	91,617
		Prepayments and accrued income	38,198	52,069
			1,753,114	2,649,329

6	Creditors:
		amounts falling due within one year
			2024	2023
			£	£




		Trade creditors	10,329	78,701
		Amounts owed to group undertakings	1,775,950	2,213,063
		Taxes and social security	187,622	115,338

		Other creditors	1,094	18,482
		Accruals and deferred income	2,101,087	2,925,536
			4,076,082	5,351,120

7	Share based payments

	The company operates an employee share option plan, 2300 options have been granted in 2024 (2023: 220) for shares in the company.
	Details of the share options outstanding during the year are as follows:
		Weighted average exercise price	Number	Weighted average exercise price	Number
		2024	2024	2023	2023

	Outstanding as at beginning of year	35.59	6,518	40.31	7,942
	Granted during the year	83.78	2,300	83.95	220
	Exercised during the year	-	-	9.35	(46)
	Cancelled during the year	78.52	(315)	66.44	(1,598)
	Outstanding as at the end of the year	-	8,503	-	6,518

			2024		2023

			Black- scholes		Black- scholes

	Share price		83.78		83.95
	Exercise price		83.78		67.08-83.95
	Contractual life (years)		4		4
	Expected volatility		74.34%		74.34%
	Risk-free interest rate		4.04%		3.92%


			2024		2023
			£		£

	Equity-settled schemes		(134,388)		(84,314)

8	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 January 2023	40,308	40,308


		Movement on other reserve	44,006	44,006
		At 31 December 2023 and 1 January 2024	84,314	84,314


		Movement on other reserve	50,074	50,074
		At 31 December 2024	134,388	134,388

Related party disclosures

Transactions with related parties

The company has taken advantage of the exemption available according to FRS 102 1A "Related party
disclosure" not to disclose transactions entered into between two or more members of a group that are
wholly owned.

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

Oktopost Technologies Ltd

The parent's registered office address is:

Ze'ev Jabotinsky St 5, 5th floor, Ramat Gan, Israel

Audit of the accounts

The directors have required the company to obtain an audit.

Unqualified

The auditors were: Gordon Levy Limited

The senior statutory auditor was: Gordon Levy, BA, FCA