Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Martha Dalton 24/03/2023 Frances O'Leary 24/03/2023 David Wild 18/05/2023 24 June 2025 The principal activity of the Company during the financial period was that of a holding company. 14755886 2024-12-31 14755886 bus:Director1 2024-12-31 14755886 bus:Director2 2024-12-31 14755886 bus:Director3 2024-12-31 14755886 2023-12-31 14755886 core:CurrentFinancialInstruments 2024-12-31 14755886 core:CurrentFinancialInstruments 2023-12-31 14755886 core:Non-currentFinancialInstruments 2024-12-31 14755886 core:Non-currentFinancialInstruments 2023-12-31 14755886 core:ShareCapital 2024-12-31 14755886 core:ShareCapital 2023-12-31 14755886 core:SharePremium 2024-12-31 14755886 core:SharePremium 2023-12-31 14755886 core:RetainedEarningsAccumulatedLosses 2024-12-31 14755886 core:RetainedEarningsAccumulatedLosses 2023-12-31 14755886 core:CostValuation 2023-12-31 14755886 core:CostValuation 2024-12-31 14755886 bus:OrdinaryShareClass1 2024-12-31 14755886 bus:OrdinaryShareClass2 2024-12-31 14755886 bus:OrdinaryShareClass3 2024-12-31 14755886 2024-01-01 2024-12-31 14755886 bus:FilletedAccounts 2024-01-01 2024-12-31 14755886 bus:SmallEntities 2024-01-01 2024-12-31 14755886 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 14755886 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14755886 bus:Director1 2024-01-01 2024-12-31 14755886 bus:Director2 2024-01-01 2024-12-31 14755886 bus:Director3 2024-01-01 2024-12-31 14755886 2023-03-24 2023-12-31 14755886 core:Non-currentFinancialInstruments 2024-01-01 2024-12-31 14755886 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 14755886 bus:OrdinaryShareClass1 2023-03-24 2023-12-31 14755886 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 14755886 bus:OrdinaryShareClass2 2023-03-24 2023-12-31 14755886 bus:OrdinaryShareClass3 2024-01-01 2024-12-31 14755886 bus:OrdinaryShareClass3 2023-03-24 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14755886 (England and Wales)

LODESTONE OXFORD (HOLDINGS) LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

LODESTONE OXFORD (HOLDINGS) LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

LODESTONE OXFORD (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 December 2024
LODESTONE OXFORD (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2024
Note 31.12.2024 31.12.2023
£ £
Fixed assets
Investments 3 1,417,840 1,417,840
1,417,840 1,417,840
Current assets
Debtors 4 5,890 ( 18,566)
5,890 (18,566)
Creditors: amounts falling due within one year 5 ( 480,457) ( 331,981)
Net current liabilities (474,567) (350,547)
Total assets less current liabilities 943,273 1,067,293
Creditors: amounts falling due after more than one year 6 ( 354,000) ( 482,000)
Net assets 589,273 585,293
Capital and reserves
Called-up share capital 7 200 200
Share premium account 589,074 589,074
Profit and loss account ( 1 ) ( 3,981 )
Total shareholders' funds 589,273 585,293

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Lodestone Oxford (Holdings) Limited (registered number: 14755886) were approved and authorised for issue by the Board of Directors on 24 June 2025. They were signed on its behalf by:

Martha Dalton
Director
LODESTONE OXFORD (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
LODESTONE OXFORD (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Lodestone Oxford (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom. The principal place of business is Unit 12.3.2, The Leathermarket, 12-13 Weston Street, London, SE1 3ER.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The prior period reporting length was shortened to 31 December 2023 to align with the year-ends of the subsidiaries. The accounts are now prepared on an annual basis. Therefore, the comparative amounts in the financial statements are not entirely comparable.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments in subsidiaries are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

Year ended
31.12.2024
Period from
24.03.2023 to
31.12.2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Fixed asset investments

Investments in subsidiaries

31.12.2024
£
Cost
At 01 January 2024 1,417,840
At 31 December 2024 1,417,840
Carrying value at 31 December 2024 1,417,840
Carrying value at 31 December 2023 1,417,840

4. Debtors

31.12.2024 31.12.2023
£ £
Amounts owed by Group undertakings 0 ( 18,566)
Amounts owed by directors 5,890 0
5,890 ( 18,566)

5. Creditors: amounts falling due within one year

31.12.2024 31.12.2023
£ £
Amounts owed to Group undertakings 331,521 0
Amounts owed to directors 0 200,000
Other loans 128,000 128,000
Accruals 15,046 3,981
Other creditors 5,890 0
480,457 331,981

6. Creditors: amounts falling due after more than one year

31.12.2024 31.12.2023
£ £
Other loans 354,000 482,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

31.12.2024 31.12.2023
£ £
Allotted, called-up and fully-paid
95 Ordinary A Shares shares of £ 1.00 each 95 95
10 Ordinary B Shares shares of £ 1.00 each 10 10
95 Ordinary C Shares shares of £ 1.00 each 95 95
200 200

8. Related party transactions

Transactions with the entity's directors

31.12.2024 31.12.2023
£ £
Amounts owed by/(to) directors 5,890 (200,000)

During the year, advances were made totalling £205,890 and credits totalling £Nil. The amount outstanding at the year end was £5,890 and this is repayable on demand. The accounts are interest free.

During the year, the company declared dividends totalling £409,194 (2023: £385,496).

As a parent company of wholly owned subsidiary undertakings, the company has taken advantage of the exemption in paragraph 1AC.35 of FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.