REGISTERED NUMBER: 04760503 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Octagon CWM Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R I S Adams

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

04760503 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

382,811

395,000

Investments

5

48,374

30,067

Investment property

6

652,546

652,546

1,083,731

1,077,613

CURRENT ASSETS

Debtors

7

57,961

226,503

Cash at bank

1,169,559

30,177

1,227,520

256,680

CREDITORS

Amounts falling due within one year

8

1,023,972

76,792

NET CURRENT ASSETS

203,548

179,888

TOTAL ASSETS LESS CURRENT LIABILITIES

1,287,279

1,257,501

PROVISIONS FOR LIABILITIES

19,781

9,008

NET ASSETS

1,267,498

1,248,493

CAPITAL AND RESERVES

Called up share capital

9

1,004

1,003

Revaluation reserve

10

1,210

1,210

Capital redemption reserve

10

51,100

51,100

Fair value reserve

10

47,822

47,822

Retained earnings

10

1,166,362

1,147,358

SHAREHOLDERS' FUNDS

1,267,498

1,248,493

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 4 August 2026 and were signed by:

R I S Adams - Director

1.	STATUTORY INFORMATION

Octagon CWM 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.

Freehold property

-

2% on cost

Improvements to property

-

Straight line over 15 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2025

and 31 December 2025

536,996

13,600

3,809

DEPRECIATION

At 1 January 2025

157,539

227

3,768

Charge for year

10,740

906

10

At 31 December 2025

168,279

1,133

3,778

NET BOOK VALUE

At 31 December 2025

368,717

12,467

31

At 31 December 2024

379,457

13,373

41

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

12,907

6,370

573,682

DEPRECIATION

At 1 January 2025

10,778

6,370

178,682

Charge for year

533

-

12,189

At 31 December 2025

11,311

6,370

190,871

NET BOOK VALUE

At 31 December 2025

1,596

-

382,811

At 31 December 2024

2,129

-

395,000

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

1

30,066

30,067

Additions

-

390

390

Revaluations

-

17,917

17,917

At 31 December 2025

1

48,373

48,374

NET BOOK VALUE

At 31 December 2025

1

48,373

48,374

At 31 December 2024

1

30,066

30,067

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2020

-

469

469

Valuation in 2021

-

(701

)

(701

)

Valuation in 2022

-

(708

)

(708

)

Valuation in 2023

-

2,551

2,551

Valuation in 2024

-

2

2

Valuation in 2025

-

18,307

18,307

Cost

1

28,453

28,454

1

48,373

48,374

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

652,546

Additions

5,680

Revaluations

(5,680

)

At 31 December 2025

652,546

NET BOOK VALUE

At 31 December 2025

652,546

At 31 December 2024

652,546

Fair value at 31 December 2025 is represented by:

£

Valuation in 2017

80,490

Valuation in 2018

(10,785

)

Valuation in 2019

(13,821

)

Valuation in 2025

(5,680

)

Cost

602,342

652,546

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

31.12.25

31.12.24

£

£

Cost

602,342

596,662

The investment property was valued on an open market basis on 31 December 2025 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

57,961

46,498

Directors' current accounts

-

133,104

Tax

-

46,901

57,961

226,503

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,373

56

Amounts owed to group undertakings

965,150

28,800

Tax

9,945

44,922

Social security and other taxes

448

200

Other creditors

35

35

Directors' current accounts

44,103

-

Accrued expenses

2,918

2,779

1,023,972

76,792

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

2

Ordinary B

£1

2

2

900

Ordinary C

£1

1

900

1

Ordinary D

£1

900

1

1

Ordinary E

£1

1

-

1,004

1,003

The following shares were issued during the year for cash at par :

1 Ordinary E share of £1

10.

RESERVES

Capital

Fair

Retained

Revaluation

redemption

value

earnings

reserve

reserve

reserve

Totals

£

£

£

£

£

At 1 January 2025

1,147,358

1,210

51,100

47,822

1,247,490

Profit for the year

24,069

24,069

Dividends

(5,065

)

(5,065

)

At 31 December 2025

1,166,362

1,210

51,100

47,822

1,266,494

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

£

R I S Adams

Balance outstanding at start of year

133,104

36,671

Amounts advanced

24,611

441,773

Amounts repaid

(201,818

)

(345,340

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(44,103

)

133,104