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REGISTERED NUMBER: 03961023 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Oak Tree Management & Training Ltd

Oak Tree Management & Training Ltd (Registered number: 03961023)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Oak Tree Management & Training Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs J M Bidwell
J T Crowe





REGISTERED OFFICE: Unit 5
Park Farm Business Centre
Fornham St Genevieve
Bury St Edmunds
Suffolk
IP28 6TS





REGISTERED NUMBER: 03961023 (England and Wales)





ACCOUNTANTS: Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Oak Tree Management & Training Ltd (Registered number: 03961023)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,070 5,926

CURRENT ASSETS
Debtors 5 38,216 86,839
Cash at bank 157,222 144,086
195,438 230,925
CREDITORS
Amounts falling due within one year 6 57,479 103,329
NET CURRENT ASSETS 137,959 127,596
TOTAL ASSETS LESS CURRENT LIABILITIES 143,029 133,522

PROVISIONS FOR LIABILITIES 8 1,268 1,482
NET ASSETS 141,761 132,040

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 140,761 131,040
SHAREHOLDERS' FUNDS 141,761 132,040

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Oak Tree Management & Training Ltd (Registered number: 03961023)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2025 and were signed on its behalf by:





Mrs J M Bidwell - Director


Oak Tree Management & Training Ltd (Registered number: 03961023)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Oak Tree Management & Training Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

A provision for income in advance is made in respect of training that has been invoiced but not supplied at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 4 years straight line

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Oak Tree Management & Training Ltd (Registered number: 03961023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

Financial instruments
All of the company's financial instruments are considered to be basic. Basic financial instruments are recognised at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 16,321
Additions 3,204
Disposals (666 )
At 31 March 2025 18,859
DEPRECIATION
At 1 April 2024 10,395
Charge for year 3,844
Eliminated on disposal (450 )
At 31 March 2025 13,789
NET BOOK VALUE
At 31 March 2025 5,070
At 31 March 2024 5,926

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 35,313 83,364
Other debtors 2,903 3,475
38,216 86,839

Oak Tree Management & Training Ltd (Registered number: 03961023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 3,018 1,294
Taxation and social security 26,729 39,924
Other creditors 27,732 62,111
57,479 103,329

Included within other creditors is a directors loan.

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 4,375 4,375

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 1,268 1,482

Deferred
tax
£   
Balance at 1 April 2024 1,482
Credit to Income Statement during year (214 )
Balance at 31 March 2025 1,268

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000