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Registration number: 15735541

Oculus Technology Solutions Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Oculus Technology Solutions Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Oculus Technology Solutions Limited

Company Information

Director | Mr Iain James Fraser O'Dair

Registered office | Block Bristol Pithay Court Bristol BS1 3BN

Accountants | Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Oculus Technology Solutions Limited

(Registration number: 15735541)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |  |
Debtors | 4 |  | 3,545 | 20,701
Cash at bank and in hand |  |  | 16,099 | 2,945
|  |  | 19,644 | 23,646
Creditors: Amounts falling due within one year | 5 |  | (23,154) | (41,228)
Net liabilities |  |  | (3,510) | (17,582)
Capital and reserves |  |  |  |
Called up share capital |  | 1 |  | 1
Retained earnings |  | (3,511) |  | (17,583)
Shareholders' deficit |  |  | (3,510) | (17,582)

For the financial year ending 31 December 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 June 2026

.........................................

Mr Iain James Fraser O'Dair
Director

Oculus Technology Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Block Bristol
Pithay Court
Bristol
BS1 3BN

These financial statements were authorised for issue by the director on 11 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover on permanent contracts is recognised when the contract commences. Turnover on
temporary placements is recognised as the work is carried out.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Oculus Technology Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 9,900
Other debtors | 3,545 | 10,801
| 3,545 | 20,701

Oculus Technology Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | - | 296
Amounts owed to group undertakings | 6 | 19,853 | 19,435
Taxation and social security |  | 3,301 | 2,970
Accruals and deferred income |  | - | 18,527
|  | 23,154 | 41,228

6 | Related party transactions

Oculus Legal Group Limited own 80% of the issued share capital of the company.
During the period Oculus Legal Group Limited recharged management fees of £15,215 (2024: £1,328) to Oculus Technology Solutions Limited for costs incurred on their behalf.
As at the period end Oculus Technology Solutions Limited owed £19,853 (2024: £19,435) to Oculus Legal Group Limited in the form of an intercompany account. This amount is included in creditors as 'Amounts owed to group undertakings'.
This intercompany balance is interest free and repayable on demand.