OWL SYSTEMS LIMITED 31/03/2026 iXBRL

Company registration number: 08482183

OWL SYSTEMS LIMITED

Unaudited filleted abridged financial statements

31 March 2026

OWL SYSTEMS LIMITED

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

OWL SYSTEMS LIMITED

Directors and other information


	Directors	Mr Robert Wilson
		Mr James Munro
	Resigned on 01/06/2026	Mr Vuk Milutinovic


	Company number	08482183


	Registered office	11 Bellamy Street
		London
		SW12 8BT


	Accountants	Centora James Limited
		1 Shepperton Marina
		Felix Lane
		Shepperton
		Middlesex
		TW17 8NS

OWL SYSTEMS LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of OWL SYSTEMS LIMITED

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of OWL SYSTEMS LIMITED for the year ended 31 March 2026 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of OWL SYSTEMS LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of OWL SYSTEMS LIMITED and state those matters that we have agreed to state to the board of directors of OWL SYSTEMS LIMITED as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OWL SYSTEMS LIMITED and its board of directors as a body for our work or for this report.

It is your duty to ensure that OWL SYSTEMS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of OWL SYSTEMS LIMITED. You consider that OWL SYSTEMS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of OWL SYSTEMS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Centora James Limited

Chartered Accountants

1 Shepperton Marina

Felix Lane

Shepperton

Middlesex

TW17 8NS

19 June 2026

OWL SYSTEMS LIMITED

Abridged statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors		1,600		241
Cash at bank and in hand		99		1,743
		_______		_______
		1,699		1,984
Creditors: amounts falling due
within one year		( 2,913)		( 3,150)
		_______		_______
Net current liabilities			( 1,214)		( 1,166)
			_______		_______
Total assets less current liabilities			( 1,214)		( 1,166)

			_______		_______
Net liabilities			( 1,214)		( 1,166)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 1,314)		( 1,266)
			_______		_______
Shareholders deficit			( 1,214)		( 1,166)
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:

Mr Robert Wilson

Director

Company registration number: 08482183

OWL SYSTEMS LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 11 Bellamy Street, London, SW12 8BT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Going Concern

The company accounts have been prepared on a going concern basis.The company is dependent upon the continual financial support of the shareholders.They have indicated are prepared to support the company for the foreseeable future.

4. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Robert Wilson	-	( 815)	( 815)
		_______	_______	_______

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Robert Wilson	-	-	-
		_______	_______	_______