IRIS Accounts Production v25.4.12.37 12769698 director 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12769698 2024-07-31 12769698 2025-07-31 12769698 2024-08-01 2025-07-31 12769698 2023-07-31 12769698 2023-08-01 2024-07-31 12769698 2024-07-31 12769698 ns15:EnglandWales 2024-08-01 2025-07-31 12769698 ns14:PoundSterling 2024-08-01 2025-07-31 12769698 ns10:Director1 2024-08-01 2025-07-31 12769698 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12769698 ns10:SmallEntities 2024-08-01 2025-07-31 12769698 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12769698 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 12769698 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12769698 ns10:FullAccounts 2024-08-01 2025-07-31 12769698 1 2024-08-01 2025-07-31 12769698 ns10:RegisteredOffice 2024-08-01 2025-07-31 12769698 ns5:CurrentFinancialInstruments 2025-07-31 12769698 ns5:CurrentFinancialInstruments 2024-07-31 12769698 ns5:ShareCapital 2025-07-31 12769698 ns5:ShareCapital 2024-07-31 12769698 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 12769698 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 12769698 ns5:NetGoodwill 2024-08-01 2025-07-31 12769698 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 12769698 ns5:PlantMachinery 2024-08-01 2025-07-31 12769698 ns5:NetGoodwill 2024-07-31 12769698 ns5:NetGoodwill 2025-07-31 12769698 ns5:NetGoodwill 2024-07-31 12769698 ns5:PlantMachinery 2024-07-31 12769698 ns5:PlantMachinery 2025-07-31 12769698 ns5:PlantMachinery 2024-07-31 12769698 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 12769698 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: 12769698 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

OEB Carpentry Limited

| OEB Carpentry Limited (Registered number: 12769698) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| OEB Carpentry Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | S Bailey

| REGISTERED OFFICE: | Wyvols Court

| Basingtoke Road

| Swallowfield

| Reading

| Berkshire

| RG7 1WY

| REGISTERED NUMBER: | 12769698 (England and Wales)

| ACCOUNTANTS: | J & C Accountants Ltd

| Wyvols Court

| Basingstoke Road

| Swallowfield

| Reading

| Berkshire

| RG7 1WY

| OEB Carpentry Limited (Registered number: 12769698) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,000 |  |

Tangible assets | 5 | 5,780 |  | 6,921 |  |

5,780 |  | 8,921 |  |

CURRENT ASSETS

Stocks | 3,053 |  | - |  |

Debtors | 6 | 9,689 |  | 12,065 |  |

Cash at bank | 6,100 |  | 5,723 |  |

18,842 |  | 17,788 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,627 |  | 21,722 |  |

NET CURRENT LIABILITIES | (1,785 | ) | (3,934 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,995 |  | 4,987 |  |

PROVISIONS FOR LIABILITIES | 1,098 |  | 1,315 |  |

NET ASSETS | 2,897 |  | 3,672 |  |

| OEB Carpentry Limited (Registered number: 12769698) |

Balance Sheet - continued

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 2,887 |  | 3,662 |  |

SHAREHOLDERS' FUNDS | 2,897 |  | 3,672 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 12 March 2026 and were signed by:

S Bailey - Director

| OEB Carpentry Limited (Registered number: 12769698) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| OEB Carpentry 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.

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.

| The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

| The principal accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented unless otherwise stated.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenue and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

| Revenue recognition

| The key judgement made by management in respect of revenue is the point at which that revenue should be recognised. Management consider the underlying contract terms and conclude upon the most appropriate point of the cycle at which to recognise revenue based upon these terms and in particular where the risks and rewards of ownership transfer.

| Tangible fixed assets

| Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the asset and residual values are assessed annually and may vary depending on a number of factors. Residual value assessment considers issues such as remaining life of the asset and the projected disposal value.

| OEB Carpentry Limited (Registered number: 12769698) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover relates to the sales within the UK market. The policies adopted for the recognition of turnover are as follows:

| Sales of goods

| Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliable, it is probable that the economic benefits associated with the transaction will flow too the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Sales of services

| When the outcome of a transaction can be estimated reliably, turnover from the rendering of services is recognised as the service is performed.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments" of FRS 102 to its financial instruments.

| Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| OEB Carpentry Limited (Registered number: 12769698) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Debtors and creditors receivable and payable within one year

| Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairments are recognised in the profit and loss account in other administration expenses.

| Provisions

| Provisions are recognised when the company has a legal requirement or constructive obligation at the report date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

| Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

| Impairments

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or assets cash generating unit is estimated and compared to its carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss, unless it's carried at a relevant amount, where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| OEB Carpentry Limited (Registered number: 12769698) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 10,000 |  |

| AMORTISATION

| At 1 August 2024 | 8,000 |  |

| Charge for year | 2,000 |  |

| At 31 July 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 2,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 20,186 |  |

| Additions | 684 |  |

| At 31 July 2025 | 20,870 |  |

| DEPRECIATION

| At 1 August 2024 | 13,265 |  |

| Charge for year | 1,825 |  |

| At 31 July 2025 | 15,090 |  |

| NET BOOK VALUE

| At 31 July 2025 | 5,780 |  |

| At 31 July 2024 | 6,921 |  |

| OEB Carpentry Limited (Registered number: 12769698) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 116 |  | 7,201 |  |

| Other debtors | 9,573 |  | 4,864 |  |

9,689 |  | 12,065 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Taxation and social security | 13,567 |  | 16,584 |  |

| Other creditors | 7,060 |  | 5,138 |  |

20,627 |  | 21,722 |  |

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date the director had a loan outstanding from the company of £810 (2024 - £259).