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REGISTERED NUMBER: 06792955 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Eshton Oakfield Ltd

Eshton Oakfield Ltd (Registered number: 06792955)






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




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Eshton Oakfield Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: D C Singleton
J H Chapman
J G Chapman





REGISTERED OFFICE: Oxford House
Oxford Road
Guiseley
Leeds
West Yorkshire
LS20 9AA





REGISTERED NUMBER: 06792955 (England and Wales)





ACCOUNTANTS: Baker Fox Limited
Chartered Accountants
Owl Cotes Barn
Low Lane
Cowling
Keighley
West Yorkshire
BD22 0LE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Eshton Oakfield Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eshton Oakfield Ltd for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eshton Oakfield Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eshton Oakfield Ltd and state those matters that we have agreed to state to the Board of Directors of Eshton Oakfield Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eshton Oakfield Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eshton Oakfield Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eshton Oakfield Ltd. You consider that Eshton Oakfield Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eshton Oakfield Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Baker Fox Limited
Chartered Accountants
Owl Cotes Barn
Low Lane
Cowling
Keighley
West Yorkshire
BD22 0LE


1 July 2025

Eshton Oakfield Ltd (Registered number: 06792955)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,076,300 6,994,800

CURRENT ASSETS
Debtors 5 158,813 195,751
Cash at bank 5,429,977 236,058
5,588,790 431,809
CREDITORS
Amounts falling due within one year 6 1,854,042 2,814,655
NET CURRENT ASSETS/(LIABILITIES) 3,734,748 (2,382,846 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,811,048

4,611,954

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 4,811,038 4,611,944
SHAREHOLDERS' FUNDS 4,811,048 4,611,954

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.

Eshton Oakfield Ltd (Registered number: 06792955)

Statement of Financial Position - 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 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 1 July 2025 and were signed on its behalf by:





J H Chapman - Director


Eshton Oakfield Ltd (Registered number: 06792955)

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

1. STATUTORY INFORMATION

Eshton Oakfield 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover relates to income from rents receivable.

Investment property
Investment property is shown at fair value. Gains or losses are recognised in the Statement of Income and Retained Earnings. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Eshton Oakfield Ltd (Registered number: 06792955)

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 6,994,800
Disposals (5,918,500 )
At 31 March 2025 1,076,300
NET BOOK VALUE
At 31 March 2025 1,076,300
At 31 March 2024 6,994,800

Investment properties are included at their open market value at the balance sheet date. All properties were valued by the directors at the balance sheet date.

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 1,076,300

If investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 1,076,300 9,259,459

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors - 26,478

Amounts falling due after more than one year:
Other debtors 158,813 169,273

Aggregate amounts 158,813 195,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 23,310 3,854
Taxation and social security 43,764 61,008
Other creditors 1,786,968 2,749,793
1,854,042 2,814,655

Eshton Oakfield Ltd (Registered number: 06792955)

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

7. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.