Registration number: 15227571

Oculus Legal Group Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Oculus Legal Group Limited

Company Information

Directors

Mr Iain James Fraser O'Dair Mr Darren John Ryemill Mr Ross Thomas Bennett Mr Daniel Hazzard Miss Ellie Marshall

Registered office

Block Bristol Pithay Court Bristol BS1 3BN

Accountants

Stone and Co 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Oculus Legal Group Limited

(Registration number: 15227571)
Balance Sheet as at 31 December 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		16,824	11,743
Current assets
Debtors	5	219,426		99,086
Cash at bank and in hand		475,895		189,871
		695,321		288,957
Creditors: Amounts falling due within one year	6	(340,517)		(260,130)
Net current assets			354,804	28,827
Total assets less current liabilities			371,628	40,570
Provisions for liabilities			(4,206)	(3,104)
Net assets			367,422	37,466
Capital and reserves
Called up share capital		1		1
Retained earnings		367,421		37,465
Shareholders' funds			367,422	37,466

Oculus Legal Group Limited

(Registration number: 15227571)
Balance Sheet as at 31 December 2025

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.

Directors' 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 directors acknowledge their 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 Board on 8 June 2026 and signed on its behalf by:
 

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

Mr Iain James Fraser O'Dair
Director

Oculus Legal Group 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 and Wales.

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

These financial statements were authorised for issue by the Board on 8 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Oculus Legal Group Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

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.

Oculus Legal Group Limited

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

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 directors) during the year, was 20 (2024 - 13).

Oculus Legal Group Limited

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

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	15,519	15,519
Additions	11,948	11,948
At 31 December 2025	27,467	27,467
Depreciation
At 1 January 2025	3,776	3,776
Charge for the year	6,867	6,867
At 31 December 2025	10,643	10,643
Carrying amount
At 31 December 2025	16,824	16,824
At 31 December 2024	11,743	11,743

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		151,298	53,718
Amounts owed by group undertakings	7	19,856	19,435
Prepayments		25,799	16,225
Other debtors		22,473	9,708
		219,426	99,086

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	558
Amounts owed to group undertakings	7	-	29,856
Taxation and social security		248,008	155,438
Accruals and deferred income		92,509	24,277
Other creditors		-	50,001
		340,517	260,130

Oculus Legal Group Limited

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

7	Related party transactions

Oculus Legal Group Limited own 80% of the issued share capital of Oculus Technology Solutions Limited

During the period Oculus Legal Group Limited recharged management fees of £15,219 (2024: £1,328) to Oculus Technology Solutions Limited for costs incurred on their behalf.

As at the period end Oculus Technology Solutions Limited owed £19,856 (2024: £19,435) to Oculus Legal Group Limited in the form of an intercompany account. This amount is included in debtors as 'Amounts owed by group undertakings'.

Ryemill Family Investments Limited own 40% of the issued share capital of Oculus Legal Group Limited,

As at the period end Oculus Legal Group Limited owed £nil (2024: £29,856) to Ryemill Family Investments Limited in the form of an intercompany account. This amount is included in creditors as 'Amounts owed to group undertakings'.

These intercompany balances are interest free and repayable on demand.