Company registration number 03158060 (England and Wales)
OAK PROPERTY (1996) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
OAK PROPERTY (1996) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
OAK PROPERTY (1996) LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
167,330
167,443
Current assets
Cash at bank and in hand
66,386
67,813
Creditors: amounts falling due within one year
5
(1,320)
(1,320)
Net current assets
65,066
66,493
Net assets
232,396
233,936
Capital and reserves
Called up share capital
3,110
3,110
Share premium account
146,624
146,624
Capital redemption reserve
174,410
174,410
Profit and loss reserves
(91,748)
(90,208)
Total equity
232,396
233,936

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

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 November 2025 and are signed on its behalf by:
Mrs J M Gutierrez
Director
Company registration number 03158060 (England and Wales)
OAK PROPERTY (1996) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Oak Property (1996) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 496 Bristol Road, Selly Oak, Birmingham, West Midlands, B29 6BD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

OAK PROPERTY (1996) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank and other loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
OAK PROPERTY (1996) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
570
570
Loans to group undertakings and participating interests
166,760
166,873
167,330
167,443
Movements in fixed asset investments
Shares in associates
Loans to associates
Total
£
£
£
Cost or valuation
At 1 July 2024 & 30 June 2025
570
166,873
167,443
Impairment
At 1 July 2024
-
-
-
Impairment losses
-
113
113
At 30 June 2025
-
113
113
Carrying amount
At 30 June 2025
570
166,760
167,330
At 30 June 2024
570
166,873
167,443
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,320
1,320
2025-06-30 2024-07-01 false false false 11 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Dr H N Southworth Mrs J M Gutierrez Prof P J Butler Mrs P M Southworth 2025-11-11 03158060 2024-07-01 2025-06-30 03158060 2025-06-30 03158060 2024-06-30 03158060 core:WithinOneYear 2025-06-30 03158060 core:WithinOneYear 2024-06-30 03158060 core:ShareCapital 2025-06-30 03158060 core:ShareCapital 2024-06-30 03158060 core:SharePremium 2025-06-30 03158060 core:SharePremium 2024-06-30 03158060 core:CapitalRedemptionReserve 2025-06-30 03158060 core:CapitalRedemptionReserve 2024-06-30 03158060 core:RetainedEarningsAccumulatedLosses 2025-06-30 03158060 core:RetainedEarningsAccumulatedLosses 2024-06-30 03158060 bus:Director2 2024-07-01 2025-06-30 03158060 2023-07-01 2024-06-30 03158060 core:Non-currentFinancialInstruments 2025-06-30 03158060 core:Non-currentFinancialInstruments 2024-06-30 03158060 core:CurrentFinancialInstruments 2025-06-30 03158060 core:CurrentFinancialInstruments 2024-06-30 03158060 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03158060 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03158060 bus:FRS102 2024-07-01 2025-06-30 03158060 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 03158060 bus:Director1 2024-07-01 2025-06-30 03158060 bus:Director3 2024-07-01 2025-06-30 03158060 bus:CompanySecretary1 2024-07-01 2025-06-30 03158060 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP