| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| OCIA LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| OCIA LTD |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| OCIA LTD |
| COMPANY INFORMATION |
| For The Year Ended 31 October 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Baird House |
| Seebeck Place |
| Knowlhill |
| Milton Keynes |
| Buckinghamshire |
| MK5 8FR |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| BALANCE SHEET |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| BALANCE SHEET - continued |
| 31 October 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| OCIA Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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. |
| 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 |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 November 2024 |
| and 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| Shares in group undertaking is a 50% share of the voting share capital of Lioden Limited 09846917. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| Amounts owed by group undertakings are split as follows: |
| £nil owed by OCIA Spark Limited to OCIA Limited (2024 -£11,654) |
| £3,380 owed by OCIA Offices Limited to OCIA Limited (2024 - £2,438). |
| OCIA Spark holds an ordinary A share in OCIA Limited and OCIA Office holds an ordinary B share. |
| OCIA LTD (REGISTERED NUMBER: 09839837) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 October 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1 | 100 | 100 |
| Ordinary A | 1 | 1 | 1 |
| Ordinary B | 1 | 1 | 1 |
| 102 | 102 |
| 9. | RELATED PARTY DISCLOSURES |
| Rent expenses of £17,051 were paid, at market value, to OCIA Offices Limited. |
| OCIA Offices Limited holds 1 ordinary B share in OCIA Limited. |
| Abigail and Michael Howard are both shareholders and directors of both Ocia Limited and Ocia Offices Limited. |
| Art commissions of £7.43 were paid, at market value, to Lioden Limited, and sales of £3,400 were recieved, at market value, from Lioden Limited |
| OCIA Limited is a 50% shareholder in Lioden Limited. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mrs A L Howard. |
| The company is under the control of Mrs A Howard who holds the majority of the issued ordinary share capital. |