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REGISTERED NUMBER: 10350156 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Okuh Group Limited

| Okuh Group Limited (Registered number: 10350156) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Okuh Group Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | B M Smith

| REGISTERED OFFICE: | 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| REGISTERED NUMBER: | 10350156 (England and Wales)

| ACCOUNTANTS: | Carter & Co

| 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| Okuh Group Limited (Registered number: 10350156) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 65,000 |  | 70,000 |  |

Cash at bank | 4,082 |  | 488 |  |

69,082 |  | 70,488 |  |

CREDITORS

Amounts falling due within one year | 5 | 281,633 |  | 273,877 |  |

NET CURRENT LIABILITIES | (212,551 | ) | (203,389 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (212,551 | ) | (203,389 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (212,651 | ) | (203,489 | ) |

SHAREHOLDERS' FUNDS | (212,551 | ) | (203,389 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 20 March 2026 and were signed by:

B M Smith - Director

| Okuh Group Limited (Registered number: 10350156) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Okuh Group 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.

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, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Going concern

| The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. The assumption depends upon the ability of the director to maintain the necessary financial support.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Okuh Group Limited (Registered number: 10350156) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,075 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 1,075 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 1,298 |  | 2,617 |  |

| Trade creditors | 150 |  | 4,136 |  |

| VAT | 1,608 |  | 315 |  |

| Directors' current accounts | 277,577 |  | 265,874 |  |

| Accrued expenses | 1,000 |  | 935 |  |

281,633 |  | 273,877 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | ordinary | £1.00 | 100 |  | 100 |  |

7. | GOING CONCERN

| As explained in the accounting policies, the accounts have been prepared on a going concern basis. The ability to trade depends substantially on the continued support of the company's director. We have accepted management assurances that the director will maintain the financial support outlined above.