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Registered number: 07487740
Oracle Fire Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07487740
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 223 586
223 586
CURRENT ASSETS
Debtors 5 15,951 6,066
Cash at bank and in hand 1,621 2,579
17,572 8,645
Creditors: Amounts Falling Due Within One Year 6 (669 ) (4,836 )
NET CURRENT ASSETS (LIABILITIES) 16,903 3,809
TOTAL ASSETS LESS CURRENT LIABILITIES 17,126 4,395
NET ASSETS 17,126 4,395
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 17,124 4,393
SHAREHOLDERS' FUNDS 17,126 4,395
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Lakin
Director
Mr Timothy Lakin
Director
19/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Oracle Fire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07487740 . The registered office is The Athelward Suite, Nostell Estate Yard, Nostell, Wakefield, West Yorkshire, WF4 1AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% per annum straight line.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 1,814
As at 30 June 2023 1,814
Depreciation
As at 1 July 2022 1,228
Provided during the period 363
As at 30 June 2023 1,591
Net Book Value
As at 30 June 2023 223
As at 1 July 2022 586
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 4,745
Prepayments and accrued income - 961
VAT 951 360
Amounts owed by associates 15,000 -
15,951 6,066
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 169 1,288
Accruals and deferred income 500 3,548
669 4,836
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4