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REGISTERED NUMBER: 14454556 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

OCTAV SPORTSWEAR LTD

| OCTAV SPORTSWEAR LTD (REGISTERED NUMBER: 14454556) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| OCTAV SPORTSWEAR LTD |

Company Information

for the year ended 30 November 2025

| DIRECTOR: | Z Zhu

| SECRETARY: | Z Zhu

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| BN1 6SB

| REGISTERED NUMBER: | 14454556 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| OCTAV SPORTSWEAR LTD (REGISTERED NUMBER: 14454556) |

Balance Sheet

30 November 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 2,783 |  | 3,131 |  |

Tangible assets | 5 | - |  | 52 |  |

2,783 |  | 3,183 |  |

CURRENT ASSETS

Stocks | 3,815 |  | 2,138 |  |

Cash at bank | 6,457 |  | 5,332 |  |

10,272 |  | 7,470 |  |

CREDITORS

Amounts falling due within one year | 6 | (53,944 | ) | (58,644 | ) |

NET CURRENT LIABILITIES | (43,672 | ) | (51,174 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (40,889 | ) | (47,991 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | (40,890 | ) | (47,992 | ) |

SHAREHOLDERS' FUNDS | (40,889 | ) | (47,991 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

Z Zhu - Director

| OCTAV SPORTSWEAR LTD (REGISTERED NUMBER: 14454556) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| Octav Sportswear Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as revenue from the development of footwear is recognised at the point of sale.

| Intangible assets

| Intangible assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is provided on a straight-line basis over the useful economic life of 10 years.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures & Fittings |  | - |  | 33% on cost |  |

| Computer Equipment |  | - |  | 33% on cost |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| OCTAV SPORTSWEAR LTD (REGISTERED NUMBER: 14454556) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

Patents and |

licences |

| £

| COST

| At 1 December 2024

| and 30 November 2025 | 3,479 |  |

| AMORTISATION

| At 1 December 2024 | 348 |  |

| Amortisation for year | 348 |  |

| At 30 November 2025 | 696 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,783 |  |

| At 30 November 2024 | 3,131 |  |

5. | TANGIBLE FIXED ASSETS

Computer |

equipment |

| £

| COST

| At 1 December 2024

| and 30 November 2025 | 168 |  |

| DEPRECIATION

| At 1 December 2024 | 116 |  |

| Charge for year | 52 |  |

| At 30 November 2025 | 168 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | 52 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Taxation and social security | 87 |  | - |  |

| Other creditors | 53,857 |  | 58,644 |  |

53,944 |  | 58,644 |  |

| OCTAV SPORTSWEAR LTD (REGISTERED NUMBER: 14454556) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1.00 | 1 |  | 1 |  |