Company No: 06262543 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Ms M A Bennett
	Ms N Bennett
	Ms D Hutton
	Ms S Randall

SECRETARY

Ms S Randall

REGISTERED OFFICE	Unit 12 Oddington Grange
	Weston-On-The-Green
	Bicester
	OX25 3QW
	United Kingdom

COMPANY NUMBER

06262543 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	264 Banbury Road
	Oxford
	OX2 7DY
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	100,883		94,994
Investments	5	10		10
		100,893		95,004
Current assets
Stocks		3,286		2,026
Debtors	6	519,211		582,349
Cash at bank and in hand		487,054		459,019
		1,009,551		1,043,394
Creditors: amounts falling due within one year	7	( 593,032)		( 735,250)
Net current assets		416,519		308,144
Total assets less current liabilities		517,412		403,148
Provision for liabilities		( 23,529)		( 20,698)
Net assets		493,883		382,450
Capital and reserves
Called-up share capital	8	24		24
Capital redemption reserve		11		11
Profit and loss account		493,848		382,415
Total shareholders' funds		493,883		382,450

For the financial year ending 31 March 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 financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oxford Fine Dining Limited (registered number: 06262543) were approved and authorised for issue by the Board of Directors on 09 December 2025. They were signed on its behalf by:

Ms S Randall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Oxford Fine Dining Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 12 Oddington Grange, Weston-On-The-Green, Bicester, OX25 3QW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Assets with an individual cost below £500 are expensed directly in the profit and loss account. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	depreciated over the life of the lease
Plant and machinery etc.	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	76		50

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2024	54,151		202,489		256,640
Additions	0		39,557		39,557
At 31 March 2025	54,151		242,046		296,197
Accumulated depreciation
At 01 April 2024	4,513		157,133		161,646
Charge for the financial year	9,025		24,643		33,668
At 31 March 2025	13,538		181,776		195,314
Net book value
At 31 March 2025	40,613		60,270		100,883
At 31 March 2024	49,638		45,356		94,994

5. Fixed asset investments

	2025		2024
	£		£
Subsidiary undertakings	10		10

6. Debtors

	2025		2024
	£		£
Trade debtors	141,131		172,333
Corporation tax	92,376		92,376
Other debtors	285,704		317,640
	519,211		582,349

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	80,482		78,716
Amounts owed to related parties	10		58,010
Taxation and social security	113,413		249,419
Other creditors	399,127		349,105
	593,032		735,250

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
11 Ordinary A shares of £ 1.00 each	11		11
10 Ordinary B shares of £ 1.00 each	10		10
1 Ordinary C share of £ 1.00	1		1
1 Ordinary D share of £ 1.00	1		1
1 Ordinary E share of £ 1.00	1		1
	24		24

9. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	52,007		47,947

10. Related party transactions

Other related party transactions

	2025		2024
	£		£
Paid dividends to a director who holds Ordinary A Shares	500		1,000
Paid dividends to a director who holds Ordinary B Shares	500		1,000
Paid dividends to a director who holds Ordinary C Shares	500		1,000
Paid dividends to a director who holds Ordinary D Shares	500		1,000
Paid dividends to a director who holds Ordinary E Shares	500		1,000

11. Directors' transactions

	2025		2024
	£		£
Director 1	137,515		151,357
Director 2	137,509		152,351

Included in creditors due within one year is an advance made to Director 1 in 2024 for £150,000 (at interest rate of 2.25%). £17,000 has been repaid and £3,158.33 interest was charged.

Included in creditors due within one year is an advance made to Director 2 in 2024 for £150,000 (at interest rate of 2.25%). £18,000 has been repaid and £3,158.33 interest was charged.

Also included in creditors due within one year is £nil (2024: £1,000) owed by Director 3.