REGISTERED NUMBER: 12526866 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2025

for

Oxford Algorithms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F S Dehghan

M Hauge

M Zadeh Kochak

M Zadeh-Koochak

REGISTERED OFFICE:

Bellevue

Fyfield Wick

Abingdon

Oxford

Oxfordshire

OX13 5NB

REGISTERED NUMBER:

12526866 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

-

1,553

CURRENT ASSETS

Debtors

5

34,254

28,398

Cash at bank and in hand

81,954

219,200

116,208

247,598

CREDITORS

Amounts falling due within one year

6

226,834

238,175

NET CURRENT (LIABILITIES)/ASSETS

(110,626

)

9,423

TOTAL ASSETS LESS CURRENT LIABILITIES

(110,626

)

10,976

CAPITAL AND RESERVES

Called up share capital

7

271

271

Share premium

8

334,559

334,559

Retained earnings

8

(445,456

)

(323,854

)

SHAREHOLDERS' FUNDS

(110,626

)

10,976

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 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 16 September 2026 and were signed on its behalf by:

F S Dehghan - Director

1.	STATUTORY INFORMATION

Oxford Algorithms 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.

Going concern

At 31 December 2025, the company had net current liabilities of £110,626. The majority of the current liabilities relate to amounts due to the directors. The directors have confirmed that they will continue to provide financial support to the company and do not intend to seek settlement of these amounts within the next 12 months where this would prejudice the company's ability to meet its obligations as they fall due. Accordingly, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and have therefore prepared the financial statements on a going concern basis. Consequently, no adjustments have been made to the financial statements that would have been necessary if the going concern basis of preparation had been inappropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

7,954

DEPRECIATION

At 1 January 2025

6,401

Charge for year

1,553

At 31 December 2025

7,954

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,553

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,327

21,715

Prepayments

18,927

6,683

34,254

28,398

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

561

3,465

Social security and other taxes

3,695

7,837

VAT

6,413

4,092

Directors' current accounts

213,959

213,959

Accrued expenses

2,206

8,822

226,834

238,175

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

27,116

Ordinary

0.01

271

271

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

(323,854

)

334,559

10,705

Deficit for the year

(121,602

)

(121,602

)

At 31 December 2025

(445,456

)

334,559

(110,897

)