ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 13922409

OCTO FINANCIAL PLANNING LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

OCTO FINANCIAL PLANNING LTD

REGISTERED NUMBER: 13922409

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		500		-
Current assets
Debtors: amounts falling due within one year	5	161,305		194,032
Cash at bank and in hand	6	107,874		205,213
		269,179		399,245
Creditors: amounts falling due within one year	7	(148,485)		(368,346)
Net current assets			120,694		30,899
Total assets less current liabilities			121,194		30,899
Creditors: amounts falling due after more than one year	8		(75,859)		-

Net assets			45,335		30,899

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		45,235	30,799
		45,335	30,899

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OCTO FINANCIAL PLANNING LTD

REGISTERED NUMBER: 13922409

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2026

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A Pearson	J Summerfield
Director	Director

Date: 8 July 2026	Date:8 July 2026

The notes on pages 3 to 7 form part of these financial statements.

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OCTO FINANCIAL PLANNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

Octo Financial Planning Ltd is a private limited company limited by shares incorporated in England and Wales. The address of the registered office is Charles Lake House Claire Causeway, Crossways Business Park, Dartford, DA2 6QA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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OCTO FINANCIAL PLANNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	15%	Reducing balance
				Computer equipment	-	33%	Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

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.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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OCTO FINANCIAL PLANNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 March 2025	2,107
	Additions	750
	At 28 February 2026	2,857
	Depreciation
	At 1 March 2025	2,107
	Charge for the year on owned assets	250
	At 28 February 2026	2,357
	Net book value
	At 28 February 2026	500
	At 28 February 2025	-

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OCTO FINANCIAL PLANNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Debtors

					2026	2025
					£	£


Trade debtors	34,518	34,823
Other debtors	126,696	159,209
Prepayments and accrued income	91	-
	161,305	194,032

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	107,874	205,213
	107,874	205,213

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Loans	18,146	250,000
Trade creditors	73,508	19,923
Corporation tax	50,730	94,448
Accruals and deferred income	6,101	3,975
	148,485	368,346

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Loans	75,859	-
	75,859	-

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OCTO FINANCIAL PLANNING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Amounts falling due within one year
Loans	18,146	250,000
Amounts falling due 1-2 years
Loans	19,714	-
Amounts falling due 2-5 years
Bank loans	56,145	-

	94,005	250,000

10.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

11.	Related party transactions
	Included within other debtors is an amount of £100,545 (2025 - £112,825) due from the directors of the company.

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