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Registered number: 02513709
Octagon UK Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Octagon UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Octagon UK Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 02513709

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,324 |  | 223
|  |  | 1,324 |  | 223
CURRENT ASSETS
Debtors | 5 | 3,792 |  | 4,825 |
Cash at bank and in hand |  | 1,735 |  | 4,773 |
|  | 5,527 |  | 9,598 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,088 ) |  | (3,592 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,439 |  | 6,006
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,763 |  | 6,229
NET ASSETS |  |  | 3,763 |  | 6,229
CAPITAL AND RESERVES
Called up share capital | 7 |  | 500 |  | 500
Profit and Loss Account |  |  | 3,263 |  | 5,729
SHAREHOLDERS' FUNDS |  |  | 3,763 |  | 6,229

Page 1
Page 2
Octagon UK Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

P C Baxter Director
1 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Octagon UK Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Octagon UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02513709 . The registered office is 67 Stubbington Way, Fair Oak, Eastleigh, Hampshire, SO50 7LQ.
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 discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
2.2.1. Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

IT & Other Equipment | 25 % on reducing balance

2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2. 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.
2.4.3. Creditors
Short term creditors are measured at the transaction price.
Page 3
Page 4
Octagon UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| IT & Other Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 4,386
Additions | 1,545
As at 30 June 2025 | 5,931
Depreciation
As at 1 July 2024 | 4,163
Provided during the period | 444
As at 30 June 2025 | 4,607
Net Book Value
As at 30 June 2025 | 1,324
As at 1 July 2024 | 223

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,792 |  | 4,825

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 137 |  | 225
Other creditors | 2,600 |  | 3,245
Taxation and social security | 351 |  | 122
| 3,088 |  | 3,592

Page 4
Page 5
Octagon UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
500 Ordinary Shares of £ 1.00 each | 500 |  | 500

8. Ultimate Controlling Party
The company's ultimate controlling party is P C Baxter by virtue of his ownership of 100% of the issued share capital in the company.
Page 5