REGISTERED NUMBER: 14866304 (England and Wales)

BEYOND OXFORD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

A J Ogden

G P Mcaleer

REGISTERED OFFICE:

Unit 6 Birchy Business Centre

Broad Lane

Tanworth in Arden

Solihull

B94 5DN

REGISTERED NUMBER:

14866304 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

603,968

CURRENT ASSETS

Stocks

9,274

Debtors

5

112,540

Cash at bank and in hand

3,352

125,166

CREDITORS

Amounts falling due within one year

6

812,992

NET CURRENT LIABILITIES

(687,826

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(83,858

)

CREDITORS

Amounts falling due after more than one year

7

90,324

NET LIABILITIES

(174,182

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(174,183

)

(174,182

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd December 2025 and were signed on its behalf by:

A J Ogden - Director

1.	STATUTORY INFORMATION

Beyond Oxford 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue

Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable,excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably

- it is probable that the company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Services

Revenue for services is recognised in the period in which the services are provided in accordance with the stage of completion of the service when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive consideration due under the service terms;

- the stage of completion of the service at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the service can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

10% on reducing balance

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 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1st January 2024

248,964

-

248,964

Additions

310,648

66,087

376,735

At 31st December 2024

559,612

66,087

625,699

DEPRECIATION

Charge for year

16,585

5,146

21,731

At 31st December 2024

16,585

5,146

21,731

NET BOOK VALUE

At 31st December 2024

543,027

60,941

603,968

At 31st December 2023

248,964

-

248,964

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1st January 2024

94,738

-

94,738

Additions

-

66,087

66,087

At 31st December 2024

94,738

66,087

160,825

DEPRECIATION

Charge for year

2,368

5,146

7,514

At 31st December 2024

2,368

5,146

7,514

NET BOOK VALUE

At 31st December 2024

92,370

60,941

153,311

At 31st December 2023

94,738

-

94,738

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

201

Other debtors

112,339

112,540

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts (see note 8)

35,089

Amounts owed to group undertakings

696,333

Taxation and social security

13

Other creditors

81,557

812,992

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts (see note 8)

90,324

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire

purchase

contracts

£

Net obligations repayable:

Within one year

35,089

Between one and five years

90,324

125,413

Non-cancellable

operating leases

£

Within one year

42,000

Between one and five years

168,000

In more than five years

604,525

814,525

9.	RELATED PARTY DISCLOSURES

Beyond Dental Limited

Beyond Oxford limited is a subsidiary of Beyond Dental Limited.

Management services were charged to Beyond Oxford Limited to the value of £26,798 (2023: Nil).

During the year funds were loaned from Beyond Dental Limited to the value of £696,332.86 (2023: 266,532.86) No interest is being charged on the Loan and no set repayment term have been placed on it.

A J Ogden

A J Ogden is director is a director of Beyond Oxford Limited.

Consultancy Fees were charges to Beyond Oxford Limited to the value of £2,400 (2023: Nil).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Beyond Dental Limited.