REGISTERED NUMBER: 04481220 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

OXFORD LEADERSHIP ACADEMY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Bacon

J Y S Yukawa

REGISTERED OFFICE:

2nd Floor, 55 Ludgate Hill

London

United Kingdom

EC4M 7JW

REGISTERED NUMBER:

04481220 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

5th Floor

R+ Building

2 Blagrave Street

Reading

RG1 1AZ

FIXED ASSETS

Intangible assets

4

300,000

350,000

Tangible assets

5

1,557

2,166

Investments

6

16,896

16,896

318,453

369,062

CURRENT ASSETS

Debtors

7

528,026

745,185

Cash at bank

1,487,390

934,185

2,015,416

1,679,370

CREDITORS

Amounts falling due within one year

8

(805,978

)

(577,899

)

NET CURRENT ASSETS

1,209,438

1,101,471

TOTAL ASSETS LESS CURRENT LIABILITIES

1,527,891

1,470,533

PROVISIONS FOR LIABILITIES

10

(362

)

(466

)

NET ASSETS

1,527,529

1,470,067

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,527,429

1,469,967

1,527,529

1,470,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

J Y S Yukawa - Director

1.	STATUTORY INFORMATION

Oxford Leadership Academy Limited 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 principal activity of the company is that of global leadership consultancy, strategic and performance consultancy, executive and leadership development programmes, coaching and mentoring.

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 recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured

reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is provided on the following bases:

Intellectual property rights - 5 % Straight line

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated

depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment - 33% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Investments in associates

Investments in subsidiaries are measured at cost less accumulated impairment.

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Going concern

The company has cash resources and has no requirement for external funding. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 January 2024

and 31 December 2024

1,000,000

Amortisation

At 1 January 2024

650,000

Charge for year

50,000

At 31 December 2024

700,000

Net book value

At 31 December 2024

300,000

At 31 December 2023

350,000

5.	TANGIBLE FIXED ASSETS

Office

Equipment

£

Cost

At 1 January 2024

10,331

Additions

1,478

At 31 December 2024

11,809

Depreciation

At 1 January 2024

8,165

Charge for year

2,087

At 31 December 2024

10,252

Net book value

At 31 December 2024

1,557

At 31 December 2023

2,166

6.	FIXED ASSET INVESTMENTS

Interest

in

subsidiary

£

Cost

At 1 January 2024

and 31 December 2024

16,896

Net book value

At 31 December 2024

16,896

At 31 December 2023

16,896

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

520,870

726,778

Amounts owed by group undertakings

-

3,512

Other debtors

3,305

10,880

Prepayments and accrued income

3,851

4,015

528,026

745,185

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

47,582

70,117

Amounts owed to group undertakings

324,882

409,863

Corporation tax

36,618

26,216

Social security and other taxes

42,433

22,689

Other creditors

2,101

7,273

Directors' loan accounts

19,391

31,681

Accruals and deferred income

332,971

10,060

805,978

577,899

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

32,526

30,156

Between one and five years

5,500

5,026

38,026

35,182

10.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

362

466

Deferred

tax

£

Balance at 1 January 2024

466

Credit to Statement of Income and Retained Earnings during year

(104

)

Balance at 31 December 2024

362

11.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,696 (2023 - £3,018). Contributions totalling £257 (2023 - £710) were payable to the fund at the balance sheet date and are included in creditors.

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.