Octagon UK Limited

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

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

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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.

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.

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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)

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

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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.

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