REGISTERED NUMBER: 10477305 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Octogon Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Robertshaw

Miss J Heslop

REGISTERED OFFICE:

Unit 7a Pepper Road

Leeds

West Yorkshire

LS10 2EU

REGISTERED NUMBER:

10477305 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

4

137,608

120,954

CURRENT ASSETS

Debtors

5

214,496

125,170

Cash at bank and in hand

282,266

50,488

496,762

175,658

CREDITORS

Amounts falling due within one year

6

211,885

90,316

NET CURRENT ASSETS

284,877

85,342

TOTAL ASSETS LESS CURRENT LIABILITIES

422,485

206,296

CREDITORS

Amounts falling due after more than one year

7

(63,500

)

(50,848

)

PROVISIONS FOR LIABILITIES

(10,701

)

(8,717

)

NET ASSETS

348,284

146,731

CAPITAL AND RESERVES

Called up share capital

53

50

Capital redemption reserve

50

50

Retained earnings

348,181

146,631

SHAREHOLDERS' FUNDS

348,284

146,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 18 August 2026 and were signed on its behalf by:

S Robertshaw - Director

1.	STATUTORY INFORMATION

Octogon Solutions Ltd 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

-

15% on reducing balance

Fixtures and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

equipment

£

£

£

COST

At 1 December 2024

18,007

81,160

4,455

Additions

-

5,722

-

Disposals

-

-

-

At 30 November 2025

18,007

86,882

4,455

DEPRECIATION

At 1 December 2024

18,007

41,347

1,979

Charge for year

-

6,579

371

Eliminated on disposal

-

-

-

At 30 November 2025

18,007

47,926

2,350

NET BOOK VALUE

At 30 November 2025

-

38,956

2,105

At 30 November 2024

-

39,813

2,476

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

97,194

32,276

233,092

Additions

48,611

2,929

57,262

Disposals

(17,325

)

-

(17,325

)

At 30 November 2025

128,480

35,205

273,029

DEPRECIATION

At 1 December 2024

19,584

31,221

112,138

Charge for year

24,078

832

31,860

Eliminated on disposal

(8,577

)

-

(8,577

)

At 30 November 2025

35,085

32,053

135,421

NET BOOK VALUE

At 30 November 2025

93,395

3,152

137,608

At 30 November 2024

77,610

1,055

120,954

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

136,989

48,553

Amounts recoverable on contract

-

8,700

Other debtors

77,507

67,917

214,496

125,170

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,542

5,542

Hire purchase contracts (see note 8)

15,714

6,943

Trade creditors

43,758

48,590

Taxation and social security

101,579

23,911

Other creditors

45,292

5,330

211,885

90,316

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

20,459

25,980

Hire purchase contracts (see note 8)

43,041

24,868

63,500

50,848

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,836

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.11.25

30.11.24

£

£

Gross obligations repayable:

Within one year

17,614

8,931

Between one and five years

46,625

32,003

64,239

40,934

Finance charges repayable:

Within one year

1,900

1,988

Between one and five years

3,584

7,135

5,484

9,123

Net obligations repayable:

Within one year

15,714

6,943

Between one and five years

43,041

24,868

58,755

31,811

Non-cancellable

operating leases

30.11.25

30.11.24

£

£

Within one year

11,674

5,295

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

S Robertshaw

Balance outstanding at start of year

36,060

24,967

Amounts advanced

67,935

51,093

Amounts repaid

(52,100

)

(40,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

51,895

36,060

All loans to directors are repayable on demand.

Interest is charged on overdrawn amounts at 2.25% and 3.75%.