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Company registration number: NI692813
Ox Street Holdings Limited
Unaudited filleted financial statements
31 January 2025
Ox Street Holdings Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Ox Street Holdings Limited
Directors and other information

| Directors | Mr Ian Annesley
|  | Mrs Avril Annesley
| Company number | NI692813
| Registered office | c/o Hill Vellacott
|  | 22 Great Victoria Street
|  | Belfast
|  | BT2 7BA
| Accountants | Hill Vellacott
|  | 22 Great Victoria Street
|  | Belfast
|  | BT2 7BA

| Bankers | Danske Bank
|  | Donegall Square West
|  | Belfast
|  | BT1 6JS

Report to the board of directors on the preparation of the
unaudited statutory financial statements of Ox Street Holdings Limited
Year ended 31 January 2025
In accordance with the engagement letter dated 9 May 2025, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 January 2025 which comprise the statement of financial position and related notes from the company's accounting records and information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements detailed at www.charteredaccountants.ie/Professional-Standards/Home.
This report is made solely to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work, or for this report.
We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland.
You have acknowledged on the balance sheet for the year ended 31 January 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Hill Vellacott 10 June 2025
Chartered Accountants
22 Great Victoria Street
Belfast
BT2 7BA
Ox Street Holdings Limited
Statement of financial position
31 January 2025

|  |  | 31/01/25 |  |  |  | 31/01/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 10,474,410 |  |  |  | 10,474,410 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 10,474,410 |  |  |  | 10,474,410
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 1 |  |  |  | 1 |  |
Cash at bank and in hand |  |  | 74 |  |  |  | 58 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 75 |  |  |  | 59 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 52,315) |  |  |  | ( 52,215) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 52,240) |  |  |  | ( 52,156)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 10,422,170 |  |  |  | 10,422,254
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 10,422,170 |  |  |  | 10,422,254
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 10,422,296 |  |  |  | 10,422,296
Profit and loss account |  |  |  |  | ( 126) |  |  |  | ( 42)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 10,422,170 |  |  |  | 10,422,254
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 June 2025 , and are signed on behalf of the board by:
Mr Ian Annesley
Director
Company registration number: NI692813
Ox Street Holdings Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is c/o Hill Vellacott, 22 Great Victoria Street, Belfast, BT2 7BA.The principal activity of the company is that of a holding company.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financialstatements.
Judgements and key sources of estimation uncertainty
Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:InvestmentsInvestments in subsidiary undertakings are measured as cost less accumulated impairment. Where there is an indication of impairment the recoverable amount is estimated and compared with the carrying amount. Investment in associated undertakings is measured at fair value. The estimate of recoverable amount is considered in light of the trading and balance sheet strength of the subsidiary or associated undertaking together with the director's best estimate of future performance.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 February 2024 and 31 January 2025 | 10,474,410 | 10,474,410 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 February 2024 and 31 January 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 January 2025 | 10,474,410 | 10,474,410 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2024 | 10,474,410 | 10,474,410 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 31/01/25 | 31/01/24
|  |  | £ | £
| Other debtors |  | 1 | 1
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 31/01/25 | 31/01/24
|  |  | £ | £
| Amounts owed to connected party |  | 100 | 100
| Other creditors |  | 52,215 | 52,115
|  |  | _______ | _______
|  |  | 52,315 | 52,215
|  |  | _______ | _______

7. Related party transactions
Ox Street Holdings Limited owns 100% of the shares in Ox Street Limited. At the balance sheet date the amount owed to Ox Street Limited was £52,215 (2024: £52,115). The loan is unsecured, interest free and repayable upon demand.The company is connected to The Door Store Limited by virtue of common control. At the balance sheet date the amount owed to The Door Store Limited was £100 (2024 - £100). The loan is unsecured, interest free and repayable upon demand.
8. Controlling party
The company is controlled by The Annesley Family Trust 2023 .