REGISTERED NUMBER: 01324722 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

Oakleigh Acres Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Hatherell

Mrs L M Hatherell

Mrs H K S Hatherell

D J Hatherell

T M Silvey

T W Silvey

REGISTERED OFFICE:

Chippenham Pit Stop

Oakleigh Acres

Draycot Cerne

Chippenham

Wiltshire

SN15 5LH

REGISTERED NUMBER:

01324722 (England and Wales)

AUDITORS:

Mander Duffill

Chartered Accountants & Statutory Auditor

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

3,690,213

2,474,027

CURRENT ASSETS

Stocks

92,149

95,779

Debtors

5

212,415

176,421

Cash at bank and in hand

210,108

490,325

514,672

762,525

CREDITORS

Amounts falling due within one year

6

2,554,741

2,221,648

NET CURRENT LIABILITIES

(2,040,069

)

(1,459,123

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,650,144

1,014,904

CREDITORS

Amounts falling due after more than one year

7

(554,321

)

-

PROVISIONS FOR LIABILITIES

9

(90,293

)

(90,783

)

NET ASSETS

1,005,530

924,121

CAPITAL AND RESERVES

Called up share capital

46,247

46,247

Share premium

45,753

45,753

Retained earnings

913,530

832,121

SHAREHOLDERS' FUNDS

1,005,530

924,121

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 10 November 2025 and were signed on its behalf by:

D J Hatherell - Director

1.	STATUTORY INFORMATION

Oakleigh Acres 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.

Related party exemption

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.

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.

Land and buildings

-

10% on cost and 2% on cost

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss

except that a charge attributable to an item of income and expense recognised as other

comprehensive income or to an item recognised directly in equity is also recognised in other

comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been

enacted or substantively enacted by the reporting date in the countries where the Company operates

and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not

reversed by the reporting date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax

allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of

business combinations, when deferred tax is recognised on the differences between the fair values of

assets acquired and the future tax deductions available for them and the differences between the fair

values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined

using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive

obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate

can be made of the amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the Company becomes aware

of the obligation, and are measured at the best estimate at the reporting date of the expenditure

required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of

Financial Position.

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 Statement of Financial Position. The assets of the plan are

held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

2,869,641

464,322

3,333,963

Additions

1,086,485

343,505

1,429,990

Disposals

(1,968

)

(106,763

)

(108,731

)

At 30 June 2025

3,954,158

701,064

4,655,222

DEPRECIATION

At 1 July 2024

460,608

399,328

859,936

Charge for year

148,282

64,574

212,856

Eliminated on disposal

(1,272

)

(106,511

)

(107,783

)

At 30 June 2025

607,618

357,391

965,009

NET BOOK VALUE

At 30 June 2025

3,346,540

343,673

3,690,213

At 30 June 2024

2,409,033

64,994

2,474,027

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

166,335

138,686

Other debtors

46,080

37,735

212,415

176,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

81,822

55,246

Amounts owed to group undertakings

2,263,724

2,015,676

Taxation and social security

63,273

119,667

Other creditors

145,922

31,059

2,554,741

2,221,648

Amounts owed to group undertakings are unsecured and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other creditors

554,321

-

8.	LEASING AGREEMENTS

Company as the lessor

30.6.24

30.6.23

£

£

Not later than 1 year

7,200

4,800

Later than 1 year and not later than 5 years

36,000

24,000

Later than 5 years

4,400

30,800

47,600

59,600

9.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

Accelerated capital allowances

109,632

90,783

Deferred tax asset

(19,339

)

-

90,293

90,783

Deferred

tax

£

Balance at 1 July 2024

90,783

Provided during year

(490

)

Balance at 30 June 2025

90,293

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Duffill FCA (Senior Statutory Auditor)

for and on behalf of Mander Duffill

11.	CONTROLLING PARTY

There is no ultimate controlling party.