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frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 6674429 frs-bus:PreferenceShareClass2 2021-08-31 6674429 frs-bus:PreferenceShareClass2 2022-08-31 6674429 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 6674429 frs-bus:PreferenceShareClass3 2021-08-31 6674429 frs-bus:PreferenceShareClass3 2022-08-31 6674429 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 6674429 frs-bus:PreferenceShareClass4 2021-08-31 6674429 frs-bus:PreferenceShareClass4 2022-08-31 6674429 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 6674429 frs-bus:PreferenceShareClass5 2021-08-31 6674429 frs-bus:PreferenceShareClass5 2022-08-31 6674429 1 2021-09-01 2022-08-31 6674429 1 2022-08-31 6674429 1 2021-09-01 2022-08-31 6674429 frs-core:LeasedAssets 2021-09-01 2022-08-31 6674429 frs-core:OwnedAssets 2021-09-01 2022-08-31 6674429 frs-core:CurrencyRisk 2021-09-01 2022-08-31 6674429 frs-core:MarketRisk 2021-09-01 2022-08-31 6674429 frs-core:InterestRateRisk 2021-09-01 2022-08-31 6674429 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2021-09-01 2022-08-31 6674429 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 6674429 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 6674429 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 6674429 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 6674429 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 6674429 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 6674429 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 6674429 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 6674429 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 6674429 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 6674429 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Registered number: 6674429
Oak House (Exeter) Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Whitehead & Company
Chartered Accountants
Penfold
Cannington Lane
Uplyme
Dorset
DT7 3SW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6674429
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 930,816 937,456
930,816 937,456
CURRENT ASSETS
Debtors 5 50,282 79,570
Cash at bank and in hand 221,080 208,949
271,362 288,519
Creditors: Amounts Falling Due Within One Year 6 (637,413 ) (721,505 )
NET CURRENT ASSETS (LIABILITIES) (366,051 ) (432,986 )
TOTAL ASSETS LESS CURRENT LIABILITIES 564,765 504,470
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (6,640 ) (5,046 )
NET ASSETS 558,125 499,424
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 558,025 499,324
SHAREHOLDERS' FUNDS 558,125 499,424
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Page 2
For the year ending 31 August 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
Mrs Dianne Smyth
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Oak House (Exeter) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 6674429 . The registered office is Highlands, Dawlish Road, Exminster, Exeter, EX6 8EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold Nil
Leasehold Nil
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

Local and central government grants in respect of Covid 19 support are shown in the Profit and Loss account as Other Operating Income.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2022: 37)
35 37
4. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2022 830,894 80,000 19,405 73,892 1,004,191
As at 31 August 2023 830,894 80,000 19,405 73,892 1,004,191
Depreciation
As at 1 September 2022 - - 15,072 51,663 66,735
Provided during the period - - 1,083 5,557 6,640
As at 31 August 2023 - - 16,155 57,220 73,375
Net Book Value
As at 31 August 2023 830,894 80,000 3,250 16,672 930,816
As at 1 September 2022 830,894 80,000 4,333 22,229 937,456
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,166 23,130
Park House (Exeter) Ltd 28,116 56,440
50,282 79,570
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,808 8,451
Corporation tax 29,223 28,124
Other taxes and social security 19,110 24,305
Credit card 1,532 500
Accruals and deferred income 77,122 38,507
Directors' loan accounts 501,618 621,618
637,413 721,505
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 6,640 5,046
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 10,000
Final dividend paid 40,000 40,000
40,000 50,000
10. Related Party Transactions
Management services were provided on normal commercial terms to the company by The Rural Exchange Ltd, a company controlled by the company's ultimate controlling party.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs D Smyth by virtue of her ownership of 100% of the issued share capital in the company.
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