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REGISTERED NUMBER: 13944841 (England and Wales)

Unaudited Financial Statements For The Year Ended 28 February 2025

for

Two Oak Group Limited

Two Oak Group Limited (Registered number: 13944841)

Contents of the Financial Statements

For The Year Ended 28 February 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

Two Oak Group Limited

Company Information

For The Year Ended 28 February 2025

| Directors: | Ms L E J Greene

| Ms E V Palmer

| Registered office: | The Grange,

| Ash Lane, Etwall

| Derby

| Derbyshire

| DE65 6HT

| Registered number: | 13944841 (England and Wales)

| Accountants: | R Vann Ltd

| Chartered Certified Accountants

| Ironstone House

| Ironstone Way

| Brixworth

| Northamptonshire

| NN6 9UD

Two Oak Group Limited (Registered number: 13944841)

Balance Sheet

28 February 2025

| 28.2.25 | 29.2.24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 22,820 |  | 30,624 |  |

Current assets

Debtors | 5 | 14,849 |  | 8,025 |  |

Cash at bank | 46,733 |  | 4,638 |  |

61,582 |  | 12,663 |  |

Creditors

Amounts falling due within one year | 6 | 91,136 |  | 67,457 |  |

Net current liabilities | (29,554 | ) | (54,794 | ) |

Total assets less current liabilities | (6,734 | ) | (24,170 | ) |

Provisions for liabilities | 2,627 |  | - |  |

Net liabilities | (9,361 | ) | (24,170 | ) |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (9,461 | ) | (24,270 | ) |

(9,361 | ) | (24,170 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Two Oak Group Limited (Registered number: 13944841)

Balance Sheet - continued

28 February 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 3 November 2025 and were signed on its behalf by:

Ms L E J Greene - Director

Two Oak Group Limited (Registered number: 13944841)

Notes to the Financial Statements

For The Year Ended 28 February 2025

1. | Statutory information

| Two Oak Group 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.

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.

| Going concern basis

| Although the company has an excess of liabilities over assets, this is the first year of trading and the company is expected to report a profit in its second year. The directors are a major creditor and continue to support the company. Accordingly the directors consider the going concern basis of preparing accounts remains appropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on cost

| 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.

Two Oak Group Limited (Registered number: 13944841)

Notes to the Financial Statements - continued

For The Year Ended 28 February 2025

2. | Accounting policies - continued

| 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.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 March 2024

| and 28 February 2025 | 38,524 |  |

| Depreciation

| At 1 March 2024 | 7,900 |  |

| Charge for year | 7,804 |  |

| At 28 February 2025 | 15,704 |  |

| Net book value

| At 28 February 2025 | 22,820 |  |

| At 29 February 2024 | 30,624 |  |

5. | Debtors: amounts falling due within one year |

| 28.2.25 |  | 29.2.24

£ | £ |

| Other debtors | 14,849 |  | 8,025 |  |

Two Oak Group Limited (Registered number: 13944841)

Notes to the Financial Statements - continued

For The Year Ended 28 February 2025

6. | Creditors: amounts falling due within one year |

| 28.2.25 |  | 29.2.24

£ | £ |

| Hire purchase contracts | 10 |  | 1,555 |  |

| Trade creditors | - |  | (2 | ) |

| Other creditors | 91,126 |  | 65,904 |  |

91,136 |  | 67,457 |  |

7. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

| 28.2.25 |  | 29.2.24

£ | £ |

| Ms L E J Greene

| Balance outstanding at start of year | (46,347 | ) | (32,394 | ) |

| Amounts advanced | 4,000 |  | - |  |

| Amounts repaid | (16,387 | ) | (13,953 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (58,734 | ) | (46,347 | ) |

| Ms E V Palmer

| Balance outstanding at start of year | (16,749 | ) | (143 | ) |

| Amounts advanced | 4,000 |  | - |  |

| Amounts repaid | (13,758 | ) | (16,606 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (26,507 | ) | (16,749 | ) |