Oeuf Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12707996

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,189		12,488
Investments	5		100		-

			25,289		12,488
CURRENT ASSETS
Stocks	6	9,500		5,600
Debtors	7	169,881		84,192
Cash at bank and in hand		405,522		410,513

		584,903		500,305
Creditors: Amounts Falling Due Within One Year	8	(138,365 )		(131,789 )

NET CURRENT ASSETS (LIABILITIES)			446,538		368,516

TOTAL ASSETS LESS CURRENT LIABILITIES			471,827		381,004

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,305 )		(3,122 )

NET ASSETS			465,522		377,882

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			465,422		377,782

SHAREHOLDERS' FUNDS			465,522		377,882

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Oeuf Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Amber Bush

Director

18 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Oeuf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12707996 . The registered office is Oeuf, Third Avenue, Hove, East Sussex, BN3 2PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in £ sterling, the functional currency, rounded to the nearest £1.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	4 Years Straight Line
Fixtures & Fittings	4 Years Straight Line
Computer Equipment	4 Years Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	20	20

	21	21

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Oeuf Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	14,951	11,858	2,695	29,504
Additions	20,793	-	-	20,793

As at 30 June 2025	35,744	11,858	2,695	50,297

Depreciation
As at 1 July 2024	10,571	5,043	1,402	17,016
Provided during the period	4,827	2,758	507	8,092

As at 30 June 2025	15,398	7,801	1,909	25,108

Net Book Value
As at 30 June 2025	20,346	4,057	786	25,189

As at 1 July 2024	4,380	6,815	1,293	12,488

5. Investments

	Unlisted
	£
Cost
As at 1 July 2024	-
Additions	100

As at 30 June 2025	100

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	100

As at 1 July 2024	-

6. Stocks

	2025	2024
	£	£
Finished goods	9,500	5,600

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,236	125
Intercompany with Bayon Bakery	168,645	84,067

	169,881	84,192

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Oeuf Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Bank loans and overdrafts	27,608	28,514
Corporation tax	52,499	49,913
Other taxes and social security	11,726	9,026
VAT	39,844	37,631
Accruals and deferred income	6,250	6,250
Director's loan account	439	455

	138,365	131,789

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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