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Registered number: 11391019










OXVR EBT LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024



 
OXVR EBT LTD
REGISTERED NUMBER: 11391019

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Current asset investments
 3 
225,000
225,000

  
225,000
225,000

Creditors: amounts falling due within one year
 4 
(1,379)
(1,379)

Net current assets
  
 
 
223,621
 
 
223,621

Total assets less current liabilities
  
223,621
223,621

  

Net assets
  
223,621
223,621


Capital and reserves
  

Called up share capital 
 5 
1
1

Other reserves
 6 
226,125
226,125

Profit and loss account
 6 
(2,505)
(2,505)

  
223,621
223,621


For the year ended 31 May 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Aaron Gani
Director
Date: 25 February 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
OXVR EBT LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

OXVR EBT Ltd is a private company, limited by share capital and incorporated in England and Wales.
The registered office is: Penningtons Manches Cooper Llp 9400 Garsington Road, Oxford Business Park,
Oxford, United Kingdom, OX4 2HN

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Current asset investments

2024
2023
£
£

Unlisted investments
225,000
225,000

225,000
225,000


Page 2

 
OXVR EBT LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Creditors: amounts falling due within one year

2024
2023
£
£

Other creditors
1,379
1,379

1,379
1,379



5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.01 each
1
1



6.


Reserves

Other reserves

Other reserves include permanent contributions received from Oxford VR Limited.

Profit and loss account

The profit and loss account is the Company's accumlated profit or losses since incorporation.


7.


Related party transactions

Included within other creditors is £1,379 (2023: £1,379) due to Oxford VR Limited, the sole shareholder of OXVR EBT.

Page 3