Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12033432 Mr Phillip Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12033432 2024-12-31 12033432 2025-12-31 12033432 2025-01-01 2025-12-31 12033432 frs-core:CurrentFinancialInstruments 2025-12-31 12033432 frs-core:Non-currentFinancialInstruments 2025-12-31 12033432 frs-core:ComputerEquipment 2025-12-31 12033432 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12033432 frs-core:ComputerEquipment 2024-12-31 12033432 frs-core:FurnitureFittings 2025-12-31 12033432 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12033432 frs-core:FurnitureFittings 2024-12-31 12033432 frs-core:MotorVehicles 2025-12-31 12033432 frs-core:MotorVehicles 2025-01-01 2025-12-31 12033432 frs-core:MotorVehicles 2024-12-31 12033432 frs-core:PlantMachinery 2025-12-31 12033432 frs-core:PlantMachinery 2025-01-01 2025-12-31 12033432 frs-core:PlantMachinery 2024-12-31 12033432 frs-core:WithinOneYear 2025-12-31 12033432 frs-core:ShareCapital 2025-12-31 12033432 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12033432 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12033432 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12033432 frs-bus:SmallEntities 2025-01-01 2025-12-31 12033432 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12033432 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12033432 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 12033432 frs-bus:OrdinaryShareClass2 2025-12-31 12033432 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 12033432 frs-bus:OrdinaryShareClass3 2025-12-31 12033432 frs-bus:OrdinaryShareClass4 2025-01-01 2025-12-31 12033432 frs-bus:OrdinaryShareClass4 2025-12-31 12033432 frs-bus:OrdinaryShareClass5 2025-01-01 2025-12-31 12033432 frs-bus:OrdinaryShareClass5 2025-12-31 12033432 frs-bus:Director1 2025-01-01 2025-12-31 12033432 frs-countries:EnglandWales 2025-01-01 2025-12-31 12033432 2023-12-31 12033432 2024-12-31 12033432 2024-01-01 2024-12-31 12033432 frs-core:CurrentFinancialInstruments 2024-12-31 12033432 frs-core:Non-currentFinancialInstruments 2024-12-31 12033432 frs-core:BetweenOneFiveYears 2024-12-31 12033432 frs-core:WithinOneYear 2024-12-31 12033432 frs-core:ShareCapital 2024-12-31 12033432 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12033432 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 12033432 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 12033432 frs-bus:OrdinaryShareClass4 2024-01-01 2024-12-31 12033432 frs-bus:OrdinaryShareClass5 2024-01-01 2024-12-31
Registered number: 12033432
Oculus Wealth Management (Leicestershire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Oculus Wealth Management (Leicestershire) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Oculus Wealth Management (Leicestershire) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12033432

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,247 |  | 31,077
|  |  | 16,247 |  | 31,077
CURRENT ASSETS
Debtors | 5 | 339,825 |  | 323,597 |
Investments | 6 | 313,444 |  | 276,931 |
Cash at bank and in hand |  | 978,475 |  | 598,388 |
|  | 1,631,744 |  | 1,198,916 |
Creditors: Amounts Falling Due Within One Year | 7 | (339,053 ) |  | (249,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,292,691 |  | 949,063
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,308,938 |  | 980,140
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (33,581 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (14,423 ) |  | (6,330 )
NET ASSETS |  |  | 1,294,515 |  | 940,229
CAPITAL AND RESERVES
Called up share capital | 11 |  | 104 |  | 104
Profit and Loss Account |  |  | 1,294,411 |  | 940,125
SHAREHOLDERS' FUNDS |  |  | 1,294,515 |  | 940,229

Page 1
Page 2
Oculus Wealth Management (Leicestershire) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Phillip Wood Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Oculus Wealth Management (Leicestershire) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Oculus Wealth Management (Leicestershire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12033432 . The registered office is 2 Grove Park Court, Harrogate, HG1 4DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes and is measured as follows:
Adviser Charges and Ongoing Fees
Fees earned from the provision of financial advice, portfolio reviews, and ongoing servicing arrangements are recognised as the related services are delivered, in accordance with the terms of the client agreement. Where services are provided over time, revenue is recognised on a time‑apportioned basis or, where appropriate, based on the stage of completion of the service provided.
Commission Income
Initial and ongoing commission income received from product providers (including but not limited to investment platforms, pension providers, and insurance companies) is recognised when the company becomes entitled to the income, which is typically:
Initial commission: at the point the underlying financial product is executed and the adviser’s obligation is complete.
Ongoing commission (trail/renewal): as it accrues over time, provided that the firm continues to service the client and is contractually entitled to such income.
Where there is a material risk of clawback, commission income is recognised net of any expected clawback adjustments, based on historical experience and known circumstances.
Client Refunds or Redress
Where circumstances arise that may require refunds, redress or clawbacks, the potential liability is recognised as a reduction in turnover or as a provision, depending on the nature and certainty of the obligation.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 12.5% straight line
Computer Equipment | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 3
Page 4
Oculus Wealth Management (Leicestershire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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 statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities
Current and deferred tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Investments
Investments relate to listed investments that are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss.
2.8. Debtors
Debtors are recorded intially at fair value and subsequently at amortised cost, after deduction of impairment provision.
2.9. Creditors
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 1,049 | 58,941 | 338 | 3,944 | 64,272
Additions | - | - | 24 | 939 | 963
As at 31 December 2025 | 1,049 | 58,941 | 362 | 4,883 | 65,235
Depreciation
As at 1 January 2025 | 524 | 29,470 | 145 | 3,056 | 33,195
Provided during the period | 263 | 14,736 | 44 | 750 | 15,793
As at 31 December 2025 | 787 | 44,206 | 189 | 3,806 | 48,988

...CONTINUED
Page 4
Page 5
Oculus Wealth Management (Leicestershire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 262 | 14,735 | 173 | 1,077 | 16,247
As at 1 January 2025 | 525 | 29,471 | 193 | 888 | 31,077

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 151,414 |  | 107,679
Prepayments and accrued income | 187,411 |  | 215,918
Other debtors | 1,000 |  | -
| 339,825 |  | 323,597

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 313,444 |  | 276,931

The listed investments are held in an investment portfolio and can be reliably measured. At year end, they are revalued to reflect the fair value of the investments.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,581 |  | 8,344
Trade creditors | 85,499 |  | 52,112
Corporation tax | 126,905 |  | 70,801
Other taxes and social security | 6,109 |  | 6,477
Accruals and deferred income | 85,757 |  | 111,323
Director's loan account | 1,202 |  | 796
| 339,053 |  | 249,853

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 33,581

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 33,581 |  | 8,344
Later than one year and not later than five years | - |  | 33,581
| 33,581 |  | 41,925
| 33,581 |  | 41,925

Page 5
Page 6
Oculus Wealth Management (Leicestershire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 14,423 |  | 6,330

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary A shares of £ 1 each | 100 |  | -
1 Ordinary B shares of £ 1 each | 1 |  | -
1 Ordinary C shares of £ 1 each | 1 |  | -
1 Ordinary D shares of £ 1 each | 1 |  | -
1 Ordinary E shares of £ 1 each | 1 |  | -
| 104 |  | -

The rights, preferences and restrictions attaching to each class of share are as follows:
The Ordinary A shares carry full voting rights. The Ordinary B, C, D and E shares are non‑voting. The directors may determine to distribute dividends on any of the Company’s classes of shares.
Holders of the Ordinary B, C, D and E shares are not entitled to notice of, nor to attend, any general meeting of the Company.
The holders of all classes of shares have rights to a return of capital and participate pari passu on a return of assets.
Page 6