| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH APRIL 2026 |
| FOR |
| OCULUS-HR LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH APRIL 2026 |
| FOR |
| OCULUS-HR LIMITED |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 30th April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| OCULUS-HR LIMITED |
| COMPANY INFORMATION |
| For The Year Ended 30th April 2026 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| The Yard Suite 2.2 |
| Gill Bridge Avenue |
| Sunderland |
| Tyne and Wear |
| SR1 3AW |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| BALANCE SHEET |
| 30th April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| BALANCE SHEET - continued |
| 30th April 2026 |
| The financial statements were approved by the director and authorised for issue on |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 30th April 2026 |
| 1. | STATUTORY INFORMATION |
| Oculus-Hr Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax. |
| Turnover from the provision of consultancy services is recognised in the profit and loss account when the significant risks and rewards of the service have been transferred to the client, it is probable that economic benefits will flow to the company, and the amount of turnover can be measured reliably. |
| Where services are charged on a time basis, turnover is recognised as the work is performed, based on hours worked at agreed contractual rates. |
| For services provided under fixed-fee arrangements, turnover is recognised by reference to the stage of completion at the balance sheet date, measured by the proportion of costs incurred relative to the estimated total costs of the engagement. |
| Turnover from retainer contracts is recognised on a straight line basis over the period of the contract, unless evidence suggests that services are delivered unevenly, in which case turnover is recognised accordingly to the pattern of service delivery. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Equipment | - |
| 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. |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 |
| 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 to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. |
| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in the profit and loss in the period in which is arises. |
| Provisions |
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. |
| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in the profit and loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the profit and loss in the period it arises. |
| Financial instruments |
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. |
| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. |
| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited directly to equity. |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th April 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and |
| fittings | Equipment | Totals |
| £ | £ | £ |
| COST |
| At 1st May 2025 |
| Additions |
| At 30th April 2026 |
| DEPRECIATION |
| At 1st May 2025 |
| Charge for year |
| At 30th April 2026 |
| NET BOOK VALUE |
| At 30th April 2026 |
| At 30th April 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Directors' current accounts | 1,026 | - |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Tax |
| Social security and other taxes |
| VAT | 40,006 | 32,064 |
| Other creditors |
| Directors' current accounts | - | 20 |
| Accrued expenses |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans - 1-2 years |
| OCULUS-HR LIMITED (REGISTERED NUMBER: 08511059) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th April 2026 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| ORDINARY | £1 | 97 | 97 |
| ORDINARY A | £1 | 1 | 1 |
| ORDINARY B | £1 | 1 | 1 |
| ORDINARY C | £1 | 1 | 1 |
| 100 | 100 |
| 9. | OTHER FINANCIAL COMMITMENTS |
| Other financial commitments as at 30 April 2026 amounted to £10,818 (2025: £13,558). |
| 10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| Included in debtors: amounts falling due within one year is a directors loan balance of £1,026 (2025: £NIL) |
| 11. | RELATED PARTY DISCLOSURES |
| The company was under the control of Mrs L Kennedy throughout the current and previous year. Mrs L Kennedy is the Managing Director and majority shareholder. |
| No transactions with related parties were undertaken such as required to be disclosed under FRS 102 Section 1A. |