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Company No: 04528107 (England and Wales)

# OCTAGON COMMUNICATIONS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

OCTAGON COMMUNICATIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

OCTAGON COMMUNICATIONS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
OCTAGON COMMUNICATIONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

DIRECTOR | J Jacobs

SECRETARY | J Jacobs

REGISTERED OFFICE | Octagon House
| 2 Astley Court
| Lockett Road
| South Lancs Ind Estate Bryn
| Wigan
| WN4 8DE
| United Kingdom

COMPANY NUMBER | 04528107 (England and Wales)

ACCOUNTANT | AAB
| Carlyle House
| 78 Chorley New Road
| Bolton

OCTAGON COMMUNICATIONS LIMITED

## BALANCE SHEET

As at 30 September 2025
OCTAGON COMMUNICATIONS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 4,754 |  | 7,783
|  | 4,754 |  | 7,783
Current assets |  |  |  |
Stocks |  | 19,000 |  | 25,000
Debtors | 5 | 51,641 |  | 61,511
Cash at bank and in hand |  | 105 |  | 105
|  | 70,746 |  | 86,616
Creditors: amounts falling due within one year | 6 | ( 402,691) |  | ( 228,888)
Net current liabilities |  | (331,945) |  | (142,272)
Total assets less current liabilities |  | (327,191) |  | (134,489)
Creditors: amounts falling due after more than one year | 7 | ( 71,481) |  | ( 104,357)
Provision for liabilities |  | ( 1,189) |  | ( 1,947)
Net liabilities |  | ( 399,861) |  | ( 240,793)
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | ( 400,861 ) |  | ( 241,793 )
Total shareholders' deficit |  | ( 399,861) |  | ( 240,793)

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Octagon Communications Limited (registered number: 04528107) were approved and authorised for issue by the Director on 25 June 2026. They were signed on its behalf by:

J Jacobs Director |

OCTAGON COMMUNICATIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
OCTAGON COMMUNICATIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Octagon Communications Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Octagon House, 2 Astley Court, Lockett Road, South Lancs Ind Estate Bryn, Wigan, WN4 8DE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, 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 £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably.
Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

##### Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due

##### Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

##### Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Vehicles | 25 % reducing balance
Office equipment | 25 % reducing balance
Computer equipment | 25 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

##### Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include deposits held at call with banks.

##### Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion
of the company.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are
attributable to the hedged risk.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 9 |  | 11

#### 4. Tangible assets

| Vehicles |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 October 2024 | 34,942 |  | 3,866 |  | 31,062 |  | 69,870
Disposals | ( 10,815) |  | 0 |  | 0 |  | ( 10,815)
At 30 September 2025 | 24,127 |  | 3,866 |  | 31,062 |  | 59,055
Accumulated depreciation |  |  |  |  |  |  |
At 01 October 2024 | 28,923 |  | 3,609 |  | 29,555 |  | 62,087
Charge for the financial year | 1,445 |  | 64 |  | 377 |  | 1,886
Disposals | ( 9,672) |  | 0 |  | 0 |  | ( 9,672)
At 30 September 2025 | 20,696 |  | 3,673 |  | 29,932 |  | 54,301
Net book value |  |  |  |  |  |  |
At 30 September 2025 | 3,431 |  | 193 |  | 1,130 |  | 4,754
At 30 September 2024 | 6,019 |  | 257 |  | 1,507 |  | 7,783

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 50,167 |  | 51,416
Other debtors | 1,474 |  | 10,095
| 51,641 |  | 61,511

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 125,535 |  | 94,628
Trade creditors | 62,193 |  | 80,422
Other taxation and social security | 104,950 |  | 46,377
Other creditors | 110,013 |  | 7,461
| 402,691 |  | 228,888

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 71,481 |  | 104,357

#### 8. Financial commitments

Commitments

| 2025 |  | 2024
| £ |  | £
Total future minimum lease payments under non-cancellable operating leases | 0 |  | 12,185