REGISTERED NUMBER: 14298232 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Octa Audio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J F Rowley

Mrs A Rowley

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

14298232 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

6,588

6,512

CURRENT ASSETS

Debtors

5

40,616

20,527

Cash at bank

20,118

23,245

60,734

43,772

CREDITORS

Amounts falling due within one year

6

32,748

21,092

NET CURRENT ASSETS

27,986

22,680

TOTAL ASSETS LESS CURRENT LIABILITIES

34,574

29,192

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,474

29,092

34,574

29,192

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

J F Rowley - Director

1.	STATUTORY INFORMATION

Octa Audio limited Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 6 High Street, Wheathampstead, Hertfordshire, AL4 8AA.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The 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.

Revenue recognition

Revenue represents the fair value of fees and expenses charges to clients excluding Value Added Tax (having regard to the fulfilment of contractual obligations).

Tangible fixed assets & depreciation

Tangible fixed assets are initially recorded at cost.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis.

Equipment - 25% on cost

Fittings & equipment - 25% on cost.

Taxation

Taxation represents the sum of currently payable and deferred tax.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operation profit.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

237

12,688

12,925

Additions

179

4,231

4,410

At 31 August 2025

416

16,919

17,335

DEPRECIATION

At 1 September 2024

118

6,295

6,413

Charge for year

104

4,230

4,334

At 31 August 2025

222

10,525

10,747

NET BOOK VALUE

At 31 August 2025

194

6,394

6,588

At 31 August 2024

119

6,393

6,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

10,548

19,750

Sundry debtors

30,068

777

40,616

20,527

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Tax

12,543

11,820

Social security and other taxes

9,453

6,698

Directors' loan accounts

-

355

Accruals and deferred income

10,752

2,219

32,748

21,092

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

J F Rowley

Balance outstanding at start of year

(355

)

(20,728

)

Amounts advanced

30,355

20,373

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

(355

)