REGISTERED NUMBER: 05421472

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Oldham Solid Fuels Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Barry Junior

SECRETARY:

PHA Secretarial Services Ltd

REGISTERED OFFICE:

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

REGISTERED NUMBER:

05421472

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Tangible assets

4

6,432

6,756

CURRENT ASSETS

Stocks

16,003

22,319

Debtors

5

3,594

-

Cash at bank and in hand

95,028

85,877

114,625

108,196

CREDITORS

Amounts falling due within one year

6

34,099

45,960

NET CURRENT ASSETS

80,526

62,236

TOTAL ASSETS LESS CURRENT LIABILITIES

86,958

68,992

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

86,956

68,990

SHAREHOLDERS' FUNDS

86,958

68,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 January 2026 and were signed by:

P Barry Junior - Director

1.	STATUTORY INFORMATION

Oldham Solid Fuels Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% 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

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

41,233

6,441

6,400

387

54,461

Additions

1,949

-

-

-

1,949

At 30 April 2025

43,182

6,441

6,400

387

56,410

DEPRECIATION

At 1 May 2024

38,639

3,816

4,992

258

47,705

Charge for year

1,136

656

352

129

2,273

At 30 April 2025

39,775

4,472

5,344

387

49,978

NET BOOK VALUE

At 30 April 2025

3,407

1,969

1,056

-

6,432

At 30 April 2024

2,594

2,625

1,408

129

6,756

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

VAT

3,594

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other loans

6,973

-

Trade creditors

1,083

7,514

Tax

8,043

2,823

VAT

-

1,651

Directors' current accounts

-

21,972

Accrued expenses

18,000

12,000

34,099

45,960