Otava Tech Ltd.

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 11681802

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		2		2

			2		2
CURRENT ASSETS
Debtors	5	32,534		27,667

		32,534		27,667
Creditors: Amounts Falling Due Within One Year	6	(7,714 )		(6,392 )

NET CURRENT ASSETS (LIABILITIES)			24,820		21,275

TOTAL ASSETS LESS CURRENT LIABILITIES			24,822		21,277

NET ASSETS			24,822		21,277

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			24,821		21,276

SHAREHOLDERS' FUNDS			24,822		21,277

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 Income Statement.

On behalf of the board

Mr A Cook

Director

2nd June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Otava Tech Ltd is a private company, limited by shares, incorporated in England and Wales under the

Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is

Unit 3, Building 2, The Colony Wilmslow, Altrincham Rd, Wilmslow, SK9 4LY, United Kingdom. The company has no principal place of business in the UK.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded

to the nearest £.

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. Significant judgements and estimations

The Director believes that he has made no significant judgements or estimates in the preparation of these financial statements.

2.3. Turnover

Turnover represents recharges of overheads to its immediate parent undertaking. Turnover is net of VAT.

2.4. Financial Instruments

The company only has basic financial instruments which are measured at amortised cost.

2.5. Foreign Currencies

The company’s nominal ledger is maintained in US$. Transactions incurred in £ in the UK are translated into US$ at the rate in force on the transaction date. The transactions are then re-translated into £ at the year end date which can give rise to foreign exchange differences, which are recognised in the Statement of Income and Retained Earnings.

2.6. Taxation

Current tax

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been

enacted or substantively enacted at the reporting date. Tax is recognised in the Income Statement a except that a charge attributable to an item recognised directly in Equity is recognised in Equity.

2.7. Investments

Investments represent a minority shareholding in a fellow group company and are stated at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Otava Tech Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 December 2024	2

As at 30 November 2025	2

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	2

As at 1 December 2024	2

5. Debtors

	2025	2024
	£	£
Due within one year
Amount owed by group undertaking	32,534	27,667

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	2,364	1,298
Accruals	5,350	5,094

	7,714	6,392

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

The company is exempt under FRS102 from the requirement to disclose transactions with fellow 100% group entities. Balances with these entities are shown in note 5 to these financial statements.

9. Audit Information

The auditor's report on the accounts of Otava Tech Ltd. for the year ended 30 November 2025 was unqualified.

The auditor's report was signed by Paul Allan Byrne FCA BA (Double Hons) (Senior Statutory Auditor) (Senior Statutory Auditor) for and on behalf of Ascendis Audit Limited , Statutory Auditor.

Ascendis Audit Limited

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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