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COMPANY REGISTRATION NUMBER: NI602058

OAKLEIGH N.I. LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

OAKLEIGH N.I. LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 5 | 125,000 | 125,000

Current assets

Debtors | 6 | 2 | 29,972
Cash at bank and in hand | 99,242 | 6,965
| -------- | --------
| 99,244 | 36,937

Creditors: amounts falling due within one year | 7 | 136,261 | 118,083
| --------- | ---------
Net current liabilities | 37,017 | 81,146
| --------- | ---------
Total assets less current liabilities | 87,983 | 43,854
| -------- | --------
Net assets | 87,983 | 43,854
| -------- | --------

Capital and reserves

Called up share capital | 8 | 2 | 2
Profit and loss account | 9 | 87,981 | 43,852
| -------- | --------
Shareholders funds | 87,983 | 43,854
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

OAKLEIGH N.I. LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 25 February 2026 , and are signed on behalf of the board by:

Mr Iain Henderson
Director

Company registration number: NI602058

OAKLEIGH N.I. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is C/O FEB Chartered Accountats, Linenhall Exchange, 1st Floor, 26 Linenhall Street, Belfast, BT2 8BG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
4. Dividends

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | – | 26,000
| ---- | --------

5. Investments

| Other investments other than loans
| £
Cost |
At 1 April 2024 and 31 March 2025 | 125,000
| ---------
Impairment |
At 1 April 2024 and 31 March 2025 | –
| ---------

Carrying amount |
At 31 March 2025 | 125,000
| ---------
At 31 March 2024 | 125,000
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 2 | 29,972
| ---- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 12,857 | 14,479
Other creditors | 123,404 | 103,604
| --------- | ---------
| 136,261 | 118,083
| --------- | ---------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

9. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
10. Controlling party
The company is under the control of Mr I Henderson by virtue of his ownership of Oakleigh Investments Limited, who are the sole shareholder of the company.