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Registered Number: 10434295
England and Wales
OCTOPLUS DIGITAL LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Octoplus Digital Ltd Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Octoplus Digital Ltd Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Octoplus Digital Ltd for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Octoplus Digital Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Octoplus Digital Ltd , as a body, in accordance with the terms of our engagement letter dated 04 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Octoplus Digital Ltd and state those matters that we have agreed to state to the Board of Directors of Octoplus Digital Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Octoplus Digital Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Octoplus Digital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Octoplus Digital Ltd . You consider that Octoplus Digital Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Octoplus Digital Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for 31 October 2025. Lizst Price Accounting Limited 15 Falcon Way Brackley NN136PZ 17 June 2026 1

Octoplus Digital Ltd Balance Sheet As at 31 October 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 2 |  | 2
Net current assets |  | 2 |  | 2
Total assets less current liabilities |  | 2 |  | 2
Net assets |  | 2 |  | 2
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 0 |  | 0
Shareholders' funds |  | 2 |  | 2
For the year ended 31 October 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 accounts for the year in question 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 accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 17 June 2026 and were signed by:
------------------------------- Stephen Christopher CLARK Director
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Octoplus Digital Ltd Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Octoplus Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 10434295, registration address 58 Beulah Road, Royal Tunbridge Wells, Kent, TN1 2NR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
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