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

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Oakland Press Tool Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 205 Gloucester Crescent, Wigston, Leicester, LE18 4YQ.

These financial statements have been prepared in accordance with applicable accounting standards including 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 amounts in these financial statements are rounded to the nearest £.

As noted in 1.2, a departure from FRS 102 has been made in respect of going concern.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Ttruehe company has no trading activity. Due to this, the financial statements have been prepared on a basis other than that of a going concern. This basis includes, where applicable, writing the company’s assets down to net realisable value. No provision has been made for the future costs of terminating the business as no such costs were committed at the reporting date.

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

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

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

During the year, the parent company loan balance has been written off.

As the profit and loss account has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Emphasis of matter - financial statements prepared on a basis other than going concern

We draw attention to note 1.2 of the financial statements, which indicates that the company had no trade during the year and there are no current plans for this company to trade going forwards. Therefore, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

The ultimate parent undertaking at the year end was Dalby Holdings Limited and the intermediate parent undertaking was Regent Engineers Limited.

The registered address of both Dalby Holdings Limited and Regent Engineers Limited is the same as the company's registered office address as given in the company information page of these financial statements.

The company is included in the consolidated financial statements of Dalby Holdings Limited, which are publicly available from Companies House, Cardiff.