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REGISTERED NUMBER: 08511059 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH APRIL 2025 |

| FOR |

| OCULUS-HR LIMITED |

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30th April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| OCULUS-HR LIMITED |

COMPANY INFORMATION

For The Year Ended 30th April 2025

| DIRECTOR: | Mrs L Kennedy

| SECRETARY: | E T J Kennedy

| REGISTERED OFFICE: | North Sands Business Centre Liberty Way

| Roker

| Sunderland

| SR6 0QA

| REGISTERED NUMBER: | 08511059 (England and Wales)

| ACCOUNTANTS: | Stafford Accountancy

| The Yard Suite 2.2

| Gill Bridge Avenue

| Sunderland

| Tyne and Wear

| SR1 3AW

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

BALANCE SHEET

30th April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,228 |  | 2,690 |  |

CURRENT ASSETS

Debtors | 5 | 51,749 |  | 43,641 |  |

Cash at bank | 163,411 |  | 115,699 |  |

215,160 |  | 159,340 |  |

CREDITORS

Amounts falling due within one year | 6 | 123,992 |  | 87,004 |  |

NET CURRENT ASSETS | 91,168 |  | 72,336 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 95,396 |  | 75,026 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (5,624 | ) | (11,521 | ) |

PROVISIONS FOR LIABILITIES | (1,057 | ) | (511 | ) |

NET ASSETS | 88,715 |  | 62,994 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 88,615 |  | 62,894 |  |

SHAREHOLDERS' FUNDS | 88,715 |  | 62,994 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

BALANCE SHEET - continued

30th April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th January 2026 and were signed by:

Mrs L Kennedy - Director

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30th April 2025

1. | STATUTORY INFORMATION

| Oculus-Hr Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax.

| Turnover from the provision of consultancy services is recognised in the profit and loss account when the significant risks and rewards of the service have been transferred to the client, it is probable that economic benefits will flow to the company, and the amount of turnover can be measured reliably.

| Where services are charged on a time basis, turnover is recognised as the work is performed, based on hours worked at agreed contractual rates.

| For services provided under fixed-fee arrangements, turnover is recognised by reference to the stage of completion at the balance sheet date, measured by the proportion of costs incurred relative to the estimated total costs of the engagement.

| Turnover from retainer contracts is recognised on a straight line basis over the period of the contract, unless evidence suggests that services are delivered unevenly, in which case turnover is recognised accordingly to the pattern of service delivery.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Equipment | - | 20% on cost

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30th April 2025

2. | ACCOUNTING POLICIES - continued

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable. Grants are

| not recognised until there is reasonable assurance that the company will comply with the conditions

| attaching to them and the grants will be received.

| Government grants are recognised using the accrual model and the performance model.

| Under the accrual model, government grants relating to revenue are recognised on a systematic

| basis over the periods in which the company recognises the related costs for which the grant is

| intended to compensate. Grants that are receivable as compensation for expenses or losses already

| incurred or for the purpose of giving immediate financial support to the entity with no future related

| costs are recognised in income in the period in which it becomes receivable.

| Grants relating to assets are recognised in income on a systematic basis over the expected useful life

| of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred

| income and not deducted from the carrying amount of the asset.

| Under the performance model, where the grant does not impose specified future performance-related

| conditions on the recipient, it is recognised in income when the grant proceeds are received or

| receivable. Where the grant does impose specified future performance-related conditions on the

| recipient, it is recognised in income only when the performance-related conditions have been met.

| Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as

| a liability

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30th April 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme.

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in the profit and loss in the period in which is arises.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in the profit and loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the profit and loss in the period it arises.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited directly to equity.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 3 ) .

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30th April 2025

4. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| At 1st May 2024 | 14,972 |  |

| Additions | 4,016 |  |

| Disposals | (649 | ) |

| At 30th April 2025 | 18,339 |  |

| DEPRECIATION

| At 1st May 2024 | 12,282 |  |

| Charge for year | 2,121 |  |

| Eliminated on disposal | (292 | ) |

| At 30th April 2025 | 14,111 |  |

| NET BOOK VALUE

| At 30th April 2025 | 4,228 |  |

| At 30th April 2024 | 2,690 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 48,733 |  | 32,723 |  |

| Directors' current accounts | - |  | 9,335 |  |

| Prepayments | 3,016 |  | 1,583 |  |

51,749 |  | 43,641 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,002 |  | 6,058 |  |

| Tax | 74,562 |  | 49,567 |  |

| Social security and other taxes | 1,824 |  | 3,853 |  |

| VAT | 32,064 |  | 23,712 |  |

| Other creditors | 1,978 |  | 2,515 |  |

| Directors' current accounts | 20 |  | - |  |

| Accrued expenses | 7,542 |  | 1,299 |  |

123,992 |  | 87,004 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,624 |  | 11,521 |  |

| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30th April 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 97 | ORDINARY | £1 | 97 |  | 97 |  |

| 1 | ORDINARY A | £1 | 1 |  | 1 |  |

| 1 | ORDINARY B | £1 | 1 |  | 1 |  |

| 1 | ORDINARY C | £1 | 1 |  | 1 |  |

100 |  | 100 |  |

9. | OTHER FINANCIAL COMMITMENTS

| Other financial commitments as at 30 April 2025 amounted to £13,558 (2024: £20,128).

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Included in debtors: amounts falling due within one year is a directors loan balance of £NIL (2024: £9,335)

11. | RELATED PARTY DISCLOSURES

| The company was under the control of Mrs L Kennedy throughout the current and previous year. Mrs L Kennedy is the Managing Director and majority shareholder.

| No transactions with related parties were undertaken such as required to be disclosed under FRS 102 Section 1A.