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REGISTERED NUMBER: 01324722 (England and Wales)
















































Financial Statements

for the Year Ended 30 June 2024

for

Oakleigh Acres Limited

Oakleigh Acres Limited (Registered number: 01324722)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Oakleigh Acres Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: M C Hatherell
Mrs L M Hatherell
Mrs H K S Hatherell
D J Hatherell
T M Silvey
T W Silvey





REGISTERED OFFICE: Chippenham Pit Stop
Oakleigh Acres
Draycot Cerne
Chippenham
Wiltshire
SN15 5LH





REGISTERED NUMBER: 01324722 (England and Wales)





AUDITORS: Mander Duffill
Chartered Accountants & Statutory Auditor
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Oakleigh Acres Limited (Registered number: 01324722)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,474,027 1,947,345

CURRENT ASSETS
Stocks 95,779 92,880
Debtors 5 176,421 198,340
Cash at bank and in hand 490,325 859,368
762,525 1,150,588
CREDITORS
Amounts falling due within one year 6 2,221,648 2,181,780
NET CURRENT LIABILITIES (1,459,123 ) (1,031,192 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,014,904

916,153

PROVISIONS FOR LIABILITIES 8 90,783 98,905
NET ASSETS 924,121 817,248

CAPITAL AND RESERVES
Called up share capital 46,247 46,247
Share premium 45,753 45,753
Retained earnings 832,121 725,248
SHAREHOLDERS' FUNDS 924,121 817,248

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:





D J Hatherell - Director


Oakleigh Acres Limited (Registered number: 01324722)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Oakleigh Acres Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost and 2% on cost
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Oakleigh Acres Limited (Registered number: 01324722)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss
except that a charge attributable to an item of income and expense recognised as other
comprehensive income or to an item recognised directly in equity is also recognised in other
comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been
enacted or substantively enacted by the reporting date in the countries where the Company operates
and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the reporting date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax
allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of
business combinations, when deferred tax is recognised on the differences between the fair values of
assets acquired and the future tax deductions available for them and the differences between the fair
values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined
using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive
obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate
can be made of the amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the Company becomes aware
of the obligation, and are measured at the best estimate at the reporting date of the expenditure
required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of
Financial Position.

Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the Company pays fixed contributions into a separate entity. Once the
contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid
are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are
held separately from the Company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2023 - 32 ) .

Oakleigh Acres Limited (Registered number: 01324722)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 2,267,777 451,983 2,719,760
Additions 601,864 12,339 614,203
At 30 June 2024 2,869,641 464,322 3,333,963
DEPRECIATION
At 1 July 2023 414,319 358,096 772,415
Charge for year 46,289 41,232 87,521
At 30 June 2024 460,608 399,328 859,936
NET BOOK VALUE
At 30 June 2024 2,409,033 64,994 2,474,027
At 30 June 2023 1,853,458 93,887 1,947,345

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 138,686 136,495
Other debtors 37,735 61,845
176,421 198,340

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 55,246 53,306
Amounts owed to group undertakings 2,015,676 2,072,019
Taxation and social security 119,667 39,178
Other creditors 31,059 17,277
2,221,648 2,181,780

Amounts owed to group undertakings are unsecured and repayable on demand.

7. LEASING AGREEMENTS

Company as the lessor 30.6.24 30.6.23
£ £

Not later than 1 year 7,200 4,800
Later than 1 year and not later than 5 years 36,000 24,000
Later than 5 years 4,400 30,800
47,600 59,600

Oakleigh Acres Limited (Registered number: 01324722)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax
Accelerated capital allowances 90,783 98,905

Deferred
tax
£   
Balance at 1 July 2023 98,905
Credit to Statement of Income and Retained Earnings during year (8,122 )
Balance at 30 June 2024 90,783

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Duffill FCA (Senior Statutory Auditor)
for and on behalf of Mander Duffill

10. CONTROLLING PARTY

There is no ultimate controlling party.