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REGISTERED NUMBER: 08730143 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

OXFORDSHIRE ESTATES LIMITED

OXFORDSHIRE ESTATES LIMITED (REGISTERED NUMBER: 08730143)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Balance sheet 1

Notes to the financial statements 2


OXFORDSHIRE ESTATES LIMITED (REGISTERED NUMBER: 08730143)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 27,786 34,193

Current assets
Stocks 929,344 920,443
Debtors 5 15,604 75,847
Cash at bank 2,623 29,284
947,571 1,025,574
Creditors
Amounts falling due within one year 6 954,695 994,861
Net current (liabilities)/assets (7,124 ) 30,713
Total assets less current liabilities 20,662 64,906

Provisions for liabilities 8 - 3,656
Net assets 20,662 61,250

Capital and reserves
Called up share capital 9 100 100
Retained earnings 20,562 61,150
Shareholders' funds 20,662 61,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





Mr D Dryden - Director


OXFORDSHIRE ESTATES LIMITED (REGISTERED NUMBER: 08730143)

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


1. Statutory information

Oxfordshire Estates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08730143. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is The Cube, Hangar 14, Oxford Airport, Kidlington, Oxfordshire, OX5 1QX.

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 represents income receivable from consultancy, property development and farming activities net of VAT.

Turnover from land and property in respect of the total proceeds of building and development is recognised at legal completion and represents the amounts receivable for the property, net of discounts and VAT.

Turnover from services and general maintenance work is recognised when the service has been performed and represents amounts receivable net of discounts and VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stock is valued at the lower of cost and net realisable value. Livestock is valued at fair value less direct costs of disposition.

Work In Progress is valued at the lower of cost and net realisable value and represents land held for development including land in the course of development which until legal completion for the sale of the asset is recorded at cost. Cost comprises direct costs including, where applicable, direct labour costs and overheads, not including any general administrative overheads, that have been incurred in bringing the asset to the condition and location as recorded at the balance sheet date.

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 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.

OXFORDSHIRE ESTATES LIMITED (REGISTERED NUMBER: 08730143)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 November 2023
and 31 October 2024 23,784 64,745 36,493 2,147 127,169
Depreciation
At 1 November 2023 8,831 50,376 31,622 2,147 92,976
Charge for year 1,597 3,592 1,218 - 6,407
At 31 October 2024 10,428 53,968 32,840 2,147 99,383
Net book value
At 31 October 2024 13,356 10,777 3,653 - 27,786
At 31 October 2023 14,953 14,369 4,871 - 34,193

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 3,097 63,463
Amounts owed by group undertakings 95 95
Other debtors 10,000 10,000
Prepayments and accrued income 2,412 2,289
15,604 75,847

OXFORDSHIRE ESTATES LIMITED (REGISTERED NUMBER: 08730143)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 71,868 63,734
Amounts owed to group undertakings 10,640 2,201
Amounts owed to associates 688,382 783,532
Tax - 1,085
VAT 4,484 4,183
Directors' current accounts 172,026 134,497
Accruals and deferred income 7,295 5,629
954,695 994,861

7. Secured debts

Any amounts owed to the company bankers, Coutts & Co, are secured by way of a fixed and floating charge dated 9 May 2018, over the company assets. No amounts were owed at the balance sheet date.

8. Provisions for liabilities
2024 2023
£    £   
Deferred tax - 3,656

Deferred
tax
£   
Balance at 1 November 2023 3,656
Credit to Income statement during year (3,656 )
Balance at 31 October 2024 -

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
75 Ordinary A £1 75 75
25 Ordinary B £1 25 25
100 100

10. Ultimate controlling party

The company is controlled by the director, Mr D Dryden, by virtue of his 100% ownership of the share capital of DACG Ltd which, in turn, owns 75% of the issued share capital of the company.