REGISTERED NUMBER: 06638574 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

OCTIGAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms C A Octigan

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

06638574 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

-

-

Investment property

4

775,000

775,000

775,000

775,000

CURRENT ASSETS

Debtors

5

97,921

98,161

Cash at bank

-

7,107

97,921

105,268

CREDITORS

Amounts falling due within one year

6

351,390

391,375

NET CURRENT LIABILITIES

(253,469

)

(286,107

)

TOTAL ASSETS LESS CURRENT LIABILITIES

521,531

488,893

PROVISIONS FOR LIABILITIES

78,537

78,537

NET ASSETS

442,994

410,356

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

235,611

-

Retained earnings

207,382

410,355

SHAREHOLDERS' FUNDS

442,994

410,356

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 11 September 2026 and were signed by:

Ms C A Octigan - Director

1.	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.

Turnover

Turnover represents the following types of income

- Rental income

- Income from the sale of properties

All income is recognised on a receivable basis.

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

-

20% on reducing balance

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or is there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 August 2025

2,014

Disposals

(2,014

)

At 31 July 2026

-

DEPRECIATION

At 1 August 2025

2,014

Eliminated on disposal

(2,014

)

At 31 July 2026

-

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

and 31 July 2026

775,000

NET BOOK VALUE

At 31 July 2026

775,000

At 31 July 2025

775,000

Fair value at 31 July 2026 is represented by:

£

Valuation in 2021

314,148

Cost

460,852

775,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

97,921

97,921

Other debtors

-

240

97,921

98,161

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

327,611

356,546

Amounts owed to associates

9,000

19,000

Tax

10,067

10,362

VAT

2,970

3,960

Directors' loan accounts

257

257

Accrued expenses

1,485

1,250

351,390

391,375

7.	RELATED PARTY DISCLOSURES

Shine Holistic Limited

As at 31 July 2026, the company is owed £9,000 (2025: £19,000) by Octigan Limited . The balance is interest free and repayable on demand.

Ms C A Octigan holds 100% of shares in Shine Holistic Limited and is a director.

Shine On The Green Limited

As at 31 July 2026, Shine On The Green Limited owed the company £97,921 (2025: £97,921). The balance is interest free and repayable on demand.

Ms C A Octigan holds 75% of shares in Shine On The Green Limited and is a director.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms C A Octigan.

This was by virtue of her 100% holding of the issued share capital.