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Registration number: 14927214

Octavian Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Octavian Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Octavian Holdings Limited

Company Information

Directors | V S Shrivastava R N Tiam

Registered office | Kingfisher Court Plaxton Bridge Road Woodmansey Beverley East Yorkshire HU17 0RT

Octavian Holdings Limited

(Registration number: 14927214)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,619 | 3,274
Investment property | 5 | 203,691 | 203,691
Investments | 6 | 100 | 100
|  | 206,410 | 207,065
Current assets |  |  |
Debtors | 7 | - | 590
Cash at bank and in hand |  | 8,089 | 3,625
|  | 8,089 | 4,215
Creditors: Amounts falling due within one year | 8 | (106,381) | (108,051)
Net current liabilities |  | (98,292) | (103,836)
Total assets less current liabilities |  | 108,118 | 103,229
Provisions for liabilities |  | (498) | (598)
Net assets |  | 107,620 | 102,631
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 107,520 | 102,531
Shareholders' funds |  | 107,620 | 102,631

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 March 2026 and signed on its behalf by:

......................................... V S Shrivastava Director | ......................................... R N Tiam Director |

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The Company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
East Yorkshire
HU17 0RT
England

The principal place of business is:
41 Elveley Drive
West Ella
Hull
HU10 7RT

These financial statements were authorised for issue by the Board on 6 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Summary of disclosure exemptions

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with it's parent. Group accounts have not been prepared under the FRS102 section 1a disclosure exemption applicable to small groups..

Going concern

The Directors understand that there is doubt for the going concern status of the entity due to the net current liabilities position of £98,292 (2024: £103,836) at the year end. This is largely due to a Director loan account balance of £103,916 (2024: £106,901). The Directors have confirmed that they will not seek repayment of the loan balance until the entity is in a position to be able to repay this. The Directors have confirmed that they will support the entity in repaying debts as they fall due and are satisifed that the accounts can be prepared on the going concern basis.

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of property in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 20% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Company in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Company includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 3,548 | 3,548
At 30 June 2025 | 3,548 | 3,548
Depreciation
At 1 July 2024 | 274 | 274
Charge for the year | 655 | 655
At 30 June 2025 | 929 | 929
Carrying amount
At 30 June 2025 | 2,619 | 2,619
At 30 June 2024 | 3,274 | 3,274

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings.

5 | Investment properties

| 2025 £
At 1 July | 203,691
At 30 June | 203,691

There has been no valuation of investment property by an independent valuer.

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 100
Provision
Carrying amount
At 30 June 2025 | 100
At 30 June 2024 | 100

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the Company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Fidelis Diagnostics Limited | 41 Elveley Drive, West Ella, East Yorkshire, HU10 7RT England | Ordinary | 100% | 100%

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | - | 590
| - | 590

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 103,916 | 106,901
Taxation and social security |  | 1,271 | -
Accruals and deferred income |  | 1,194 | 1,150
|  | 106,381 | 108,051

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 103,916 | 106,901

Other borrowings relates to an unsecured directors loan account.

Octavian Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

10 | Related party transactions

Other transactions with Directors

At the year end, the company owed the directors £103,916 (2024: £106,901). This amount is unsecured, interest free and repayable on demand.

Summary of transactions with subsidiaries

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with it's subsidiary. Group accounts have not been prepared under the FRS102 section 1a disclosure exemption applicable to small groups.