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REGISTERED NUMBER: 09677240 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

FOR

S P L (OXFORD) LIMITED

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S P L (OXFORD) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JULY 2025

| DIRECTORS: | S C S Lewis

| L Lewis Rippington

| P Lewis Rippington

| REGISTERED OFFICE: | Brook House

| 39 North Hinksey Village

| Oxford

| Oxfordshire

| OX2 0NA

| REGISTERED NUMBER: | 09677240 (England and Wales)

| ACCOUNTANTS: | J A Muncey FCCA

| 31 Astrop Road

| Middleton Cheney

| Banbury

| Oxfordshire

| OX17 2PQ

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

BALANCE SHEET

31ST JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 855,662 |  |

Investments | 5 | 150,750 |  | 150,750 |  |

150,750 |  | 1,006,412 |  |

CURRENT ASSETS

Cash at bank | 304,392 |  | 7,644 |  |

CREDITORS

Amounts falling due within one year | 6 | 159,851 |  | 638,266 |  |

NET CURRENT ASSETS/(LIABILITIES) | 144,541 |  | (630,622 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 295,291 |  | 375,790 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (1,339 | ) |

PROVISIONS FOR LIABILITIES | - |  | (63,682 | ) |

NET ASSETS | 295,291 |  | 310,769 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 550 |  | 550 |  |

Revaluation reserve | 10 | - |  | 271,014 |  |

Retained earnings | 10 | 294,741 |  | 39,205 |  |

SHAREHOLDERS' FUNDS | 295,291 |  | 310,769 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

BALANCE SHEET - continued

31ST JULY 2025

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 15th January 2026 and were signed on its behalf by:

S C S Lewis - Director

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

1. | STATUTORY INFORMATION

| S P L (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 (£).

| The company trades from 9 Wrightson Close, Oxford. OX33 1RR.

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

| Income represents amounts received for the hire of the property and related facilities and is recognised in the period that the hire takes place. Any deposits received in advance of a booking are held until the hire takes place.

| 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 etc | - | 33% on cost and 10% on cost

| The directors have adopted a policy of revaluing fixed assets to their fair value at regular intervals where there has been a material change in the market value. The directors will review the valuations on an annual basis and will seek professional valuation where appropriate.

| 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 discountable.

| 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 inn which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantially 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st August 2024 | 850,000 |  | 26,600 |  | 876,600 |  |

| Disposals | (850,000 | ) | (26,600 | ) | (876,600 | ) |

| At 31st July 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1st August 2024 | - |  | 20,938 |  | 20,938 |  |

| Eliminated on disposal | - |  | (20,938 | ) | (20,938 | ) |

| At 31st July 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31st July 2025 | - |  | - |  | - |  |

| At 31st July 2024 | 850,000 |  | 5,662 |  | 855,662 |  |

5. | FIXED ASSET INVESTMENTS

| The company has a 50% share in Bayworth Limited. The results for Bayworth Limited for the year ended 30th April 2025 showed a profit of £14,593 (2024 £17,187) with capital and reserves amounting to £476,561 (2024 £476,561)

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 1,343 |  | 391,437 |  |

| Trade creditors | - |  | 2,051 |  |

| Tax | 60,523 |  | 127 |  |

| Directors' loan accounts | 97,472 |  | 239,777 |  |

| Accrued expenses | 513 |  | 4,874 |  |

159,851 |  | 638,266 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | - |  | 1,339 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 1,343 |  | 391,437 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 1,339 |  |

| S P L (OXFORD) LIMITED (REGISTERED NUMBER: 09677240) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 150 | A Ordinary | 1 | 150 |  | 150 |  |

| 400 | B Ordinary | 1 | 400 |  | 400 |  |

550 |  | 550 |  |

10. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st August 2024 | 39,205 |  | 271,014 |  | 310,219 |  |

| Deficit for the year | (15,478 | ) | (15,478 | ) |

| Revaluation freehold land and

| buildings | 271,014 |  | (271,014 | ) | - |  |

| At 31st July 2025 | 294,741 |  | - |  | 294,741 |  |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the directors were owed by the company £97,473 (2024 £239,777).

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is S C S Lewis.