REGISTERED NUMBER: 14667035 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 31 OCTOBER 2025

FOR

OCIA OFFICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Howard

Mrs A L Howard

SECRETARY:

Mr M J Howard

REGISTERED OFFICE:

1 Keller Close

Kiln Farm

Milton Keynes

Buckinghamshire

MK11 3LL

REGISTERED NUMBER:

14667035 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

72,925

74,554

Investments

5

1

1

Investment property

6

725,000

725,000

797,926

799,555

CURRENT ASSETS

Debtors

7

485

695

Cash at bank

17,419

13,522

17,904

14,217

CREDITORS

Amounts falling due within one year

8

22,885

11,250

NET CURRENT (LIABILITIES)/ASSETS

(4,981

)

2,967

TOTAL ASSETS LESS CURRENT LIABILITIES

792,945

802,522

CREDITORS

Amounts falling due after more than one year

9

32,513

311,786

NET ASSETS

760,432

490,736

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

3,387

3,387

Retained earnings

756,945

487,249

SHAREHOLDERS' FUNDS

760,432

490,736

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mrs A L Howard - Director

1.	STATUTORY INFORMATION

OCIA Offices 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 March 2025

70,916

6,160

77,076

Additions

-

510

510

At 31 October 2025

70,916

6,670

77,586

DEPRECIATION

At 1 March 2025

-

2,522

2,522

Charge for period

-

2,139

2,139

At 31 October 2025

-

4,661

4,661

NET BOOK VALUE

At 31 October 2025

70,916

2,009

72,925

At 28 February 2025

70,916

3,638

74,554

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

At 28 February 2025

1

Shares in group undertaking is an ordinary B share of the issued non-voting share capital of OCIA Limited 09839837.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 31 October 2025

725,000

NET BOOK VALUE

At 31 October 2025

725,000

At 28 February 2025

725,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

3,387

Cost

721,613

725,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2025

£

£

Cost

721,613

721,613

Investment property was valued on an open market basis on 22 February 2023 by Lambert Smith Hampton .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

485

695

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

-

90

Amounts owed to group undertakings

3,380

-

Taxation and social security

1,170

-

Other creditors

18,335

11,160

22,885

11,250

Other creditors contain deposits held to the value of £9,600 relating to the three tenants in the property as at 31.10.2025.

There is also a balance owed by OCIA Offices Limited to OCIA Limited to the value of £3,380. OCIA Offices Limited holds 1 ordinary B share in OCIA Limited and both companies are owned by the same board of directors.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Other creditors

32,513

311,786

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

100

Ordinary

1

100

100

11.	RELATED PARTY DISCLOSURES

During the period, rental income was received from OCIA Limited to the value of £11,367 (February 2025 - £17371) - this is considered fair market value. OCIA Offices Limited holds 1 ordinary B share in OCIA Limited and both companies are owned by the same board of directors.There is also a balance at the year-end owed to OCIA Limited by OCIA Offices Limited to the value of £3,380.

There was also income received from OCIA Spark Limited to the value of £7,419 (February 2025 - £10,295) - this is considered fair market value. OCIA Spark is owned by the same board of directors as OCIA Offices Limited.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A L Howard.

The company is under the control of Mrs A Howard who holds 60% of the issued ordinary share capital.