REGISTERED NUMBER: 09287465 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

OCULUS SECURITY SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

D M Ward

REGISTERED OFFICE:

Enterprise House

The Courtyard

Old Court House Road

Bromborough

Wirral

CH62 4UE

REGISTERED NUMBER:

09287465 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

322,974

137,462

Investments

5

150,000

150,000

472,974

287,462

CURRENT ASSETS

Stocks

2,710

-

Debtors

6

697,419

1,008,004

Cash at bank and in hand

24,710

98,240

724,839

1,106,244

CREDITORS

Amounts falling due within one year

7

626,492

745,702

NET CURRENT ASSETS

98,347

360,542

TOTAL ASSETS LESS CURRENT LIABILITIES

571,321

648,004

CREDITORS

Amounts falling due after more than one year

8

262,387

424,374

NET ASSETS

308,934

223,630

CAPITAL AND RESERVES

Called up share capital

10

1,000

1

Other reserves

11

(999

)

-

Retained earnings

11

308,933

223,629

SHAREHOLDERS' FUNDS

308,934

223,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 28 July 2026 and were signed by:

D M Ward - Director

1.	STATUTORY INFORMATION

OCULUS SECURITY SOLUTIONS LIMITED 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 10% on reducing balance pro rata and 10% on reducing balance

No depreciation in year of acquisition.

Stocks

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 126 (2024 - 119 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

239,176

Additions

199,257

At 31 October 2025

438,433

DEPRECIATION

At 1 November 2024

101,714

Charge for year

13,745

At 31 October 2025

115,459

NET BOOK VALUE

At 31 October 2025

322,974

At 31 October 2024

137,462

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

150,000

NET BOOK VALUE

At 31 October 2025

150,000

At 31 October 2024

150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

613,955

726,623

Other debtors

83,464

281,381

697,419

1,008,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

20,455

27,273

Hire purchase contracts

38,247

30,807

Trade creditors

50,619

151,366

Taxation and social security

171,201

96,228

Other creditors

345,970

440,028

626,492

745,702

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

20,455

Hire purchase contracts

83,398

81,109

Other creditors

178,989

322,810

262,387

424,374

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

121,645

111,916

Factoring account

266,106

358,142

387,751

470,058

The factoring creditor is secured by a fixed and floating charge over the assets of the company.

The hire purchase creditor is secured on the individual asset concerned.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1,000

Ordinary

£1

1,000

1

999 Ordinary shares of £1 each were allotted as fully paid as a bonus issue out of reserves during the year.

11.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 November 2024

223,629

-

223,629

Profit for the year

85,304

85,304

Bonus share issue

-

(999

)

(999

)

At 31 October 2025

308,933

(999

)

307,934

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

D M Ward

Balance outstanding at start of year

(4,444

)

143,041

Amounts repaid

(73,001

)

(147,485

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(77,445

)

(4,444

)

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D M Ward.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of OCULUS SECURITY SOLUTIONS LIMITED for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of OCULUS SECURITY SOLUTIONS LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of OCULUS SECURITY SOLUTIONS LIMITED and state those matters that we have agreed to state to the director of OCULUS SECURITY SOLUTIONS LIMITED in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OCULUS SECURITY SOLUTIONS LIMITED and its director for our work or for this report.

It is your duty to ensure that OCULUS SECURITY SOLUTIONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of OCULUS SECURITY SOLUTIONS LIMITED. You consider that OCULUS SECURITY SOLUTIONS LIMITED 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 financial statements of OCULUS SECURITY SOLUTIONS LIMITED. 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 financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................