Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false 2024-11-01 No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10437947 2024-11-01 2025-10-31 10437947 2023-11-01 2024-10-31 10437947 2025-10-31 10437947 2024-10-31 10437947 2023-11-01 10437947 c:Director3 2024-11-01 2025-10-31 10437947 d:MotorVehicles 2024-11-01 2025-10-31 10437947 d:MotorVehicles 2025-10-31 10437947 d:MotorVehicles 2024-10-31 10437947 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 10437947 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 10437947 d:OfficeEquipment 2024-11-01 2025-10-31 10437947 d:OfficeEquipment 2025-10-31 10437947 d:OfficeEquipment 2024-10-31 10437947 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 10437947 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 10437947 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 10437947 d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 10437947 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 10437947 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 10437947 d:Goodwill 2025-10-31 10437947 d:Goodwill 2024-10-31 10437947 d:CurrentFinancialInstruments 2025-10-31 10437947 d:CurrentFinancialInstruments 2024-10-31 10437947 d:Non-currentFinancialInstruments 2025-10-31 10437947 d:Non-currentFinancialInstruments 2024-10-31 10437947 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 10437947 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10437947 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 10437947 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 10437947 d:ShareCapital 2025-10-31 10437947 d:ShareCapital 2024-10-31 10437947 d:RetainedEarningsAccumulatedLosses 2025-10-31 10437947 d:RetainedEarningsAccumulatedLosses 2024-10-31 10437947 c:OrdinaryShareClass1 2024-11-01 2025-10-31 10437947 c:OrdinaryShareClass1 2025-10-31 10437947 c:OrdinaryShareClass2 2024-11-01 2025-10-31 10437947 c:OrdinaryShareClass2 2025-10-31 10437947 c:OrdinaryShareClass3 2024-11-01 2025-10-31 10437947 c:OrdinaryShareClass3 2025-10-31 10437947 c:OrdinaryShareClass4 2024-11-01 2025-10-31 10437947 c:OrdinaryShareClass4 2025-10-31 10437947 c:FRS102 2024-11-01 2025-10-31 10437947 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10437947 c:FullAccounts 2024-11-01 2025-10-31 10437947 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10437947 d:HirePurchaseContracts d:WithinOneYear 2025-10-31 10437947 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 10437947 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-10-31 10437947 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 10437947 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 10437947 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 10437947 2 2024-11-01 2025-10-31 10437947 d:Goodwill d:OwnedIntangibleAssets 2024-11-01 2025-10-31 10437947 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-11-01 2025-10-31 10437947 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10437947 OCG LIGHTING TECHNOLOGY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
OCG LIGHTING TECHNOLOGY LIMITED REGISTERED NUMBER: 10437947 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 13,710 |  | 26,052
Tangible assets | 5 |  | 24,763 |  | 30,033
|  |  | 38,473 |  | 56,085
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 308,492 |  | 84,341 |
Cash at bank and in hand | 7 | 7,466 |  | 93,808 |
|  | 315,958 |  | 178,149 |
Creditors: amounts falling due within one year | 8 | (473,247) |  | (323,314) |
Net current liabilities |  |  | (157,289) |  | (145,165)
Total assets less current liabilities |  |  | (118,816) |  | (89,080)
Creditors: amounts falling due after more than one year | 9 |  | - |  | (28,946)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (6,190) |  | (7,508)
Net liabilities |  |  | (125,006) |  | (125,534)
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 800 |  | 800
Profit and loss account |  |  | (125,806) |  | (126,334)
|  |  | (125,006) |  | (125,534)
Page 1
OCG LIGHTING TECHNOLOGY LIMITED REGISTERED NUMBER: 10437947 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 March 2026.
A Storr
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
OCG Lighting Technology Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, England, UB8 2FX. The principal activity of the company during the year was that of the manufacture of electric lighting equipment and wholesale of electronic and telecommunications equipment and parts. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis although the Company's balance sheet records net liabilities of £125,006 (2024 - £125,534). The directors have received confirmation from its principal related party creditor that they will continue to provide financial support to enable the Company to continue as a going concern for at least one year from the date on which the financial statements are approved. Due to this support the directors consider the going concern basis to be appropriate for the preparation of the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, 10 years used. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only. Page 4
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | 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.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 5
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.13 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2024 - 3). Page 6
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Development expenditure | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 November 2024 | 3,420 | 120,000 | 123,420
| At 31 October 2025 | 3,420 | 120,000 | 123,420
| Amortisation |  |  |
| At 1 November 2024 | 1,368 | 96,000 | 97,368
| Charge for the year | 342 | 12,000 | 12,342
| At 31 October 2025 | 1,710 | 108,000 | 109,710
| Net book value |  |  |
| At 31 October 2025 | 1,710 | 12,000 | 13,710
| At 31 October 2024 | 2,052 | 24,000 | 26,052
Page 7
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 November 2024 | 51,034 | 1,841 | 52,875
| Additions | - | 873 | 873
| At 31 October 2025 | 51,034 | 2,714 | 53,748
| Depreciation |  |  |
| At 1 November 2024 | 21,548 | 1,294 | 22,842
| Charge for the year on owned assets | - | 246 | 246
| Charge for the year on financed assets | 5,897 | - | 5,897
| At 31 October 2025 | 27,445 | 1,540 | 28,985
| Net book value |  |  |
| At 31 October 2025 | 23,589 | 1,174 | 24,763
| At 31 October 2024 | 29,486 | 547 | 30,033
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 307,696 | 83,641
| Other debtors | 796 | 700
|  | 308,492 | 84,341
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,466 | 93,808
|  | 7,466 | 93,808
Page 8
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 311,709 | 188,111
| Amounts owed to related party | 117,184 | 115,713
| Corporation tax | 5,342 | 546
| Other taxation and social security | 10,065 | 12,286
| Obligations under finance lease and hire purchase contracts | 28,947 | 5,384
| Other creditors | - | 1,274
|  | 473,247 | 323,314
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 28,946
|  | - | 28,946
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 28,947 | 5,384
| Between 1-5 years | - | 28,946
|  | 28,947 | 34,330
Page 9
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
11. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| Liability at beginning of year | (7,508) | (9,397)
| Credited to the Statement of comprehensive income | 1,318 | 1,889
| Liability at end of year | (6,190) | (7,508)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (6,190) | (7,508)
|  | (6,190) | (7,508)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 700 Ordinary shares shares of £1 each | 700 | 700
|  | 50 Ordinary E shares shares of £1 each | 50 | 50
|  | 25 Ordinary F shares shares of £1 each | 25 | 25
|  | 25 Ordinary G shares shares of £1 each | 25 | 25
|  |  | 800 | 800
| The ordinary shares have no voting rights or dividend rights but have a priority to capital of £1 per share. The E, F & G ordinary shares have full voting rights and capital rights after the priority to the ordinary shares. The E, F & G are separate classes for the payment of dividends.
Page 10
OCG LIGHTING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
13. | Related party transactions
| During the year, the company made net sales of £313,569 (2024 - £261,535) to a company with common directors. At the year end, the company owed £246,390 (2024 - £195) to that company. During the year, the company made purchases of £115,852 (2024 - £97,760) from an LLP in which a director is a member. At the year end, the company owed £58,206 (2024 - £54,852) to that LLP. Included within amounts owed to related undertakings is an amount of £117,184 (2024 - £115,713) due to a company under common control. Interest amounting to £3,471 (2024 - £4,253) was charged at the rate of 3% on the outstanding balance. Included within other debtors is an amount of £700 (2024 - £700) due from the directors.
14. | Ultimate controlling party
There is no ultimate controlling party.
Page 11