Company registration number 15204574 (England and Wales)
OXFORDSHIRE SWIM ACADEMY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
OXFORDSHIRE SWIM ACADEMY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
OXFORDSHIRE SWIM ACADEMY LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
457
549
Current assets
Debtors
4
21,065
13,017
Cash at bank and in hand
2,832
27,349
23,897
40,366
Creditors: amounts falling due within one year
5
(12,431)
(11,673)
Net current assets
11,466
28,693
Net assets
11,923
29,242
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
11,922
29,241
Total equity
11,923
29,242

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 April 2026
Mrs D A Abdelrahman
Director
Company registration number 15204574 (England and Wales)
OXFORDSHIRE SWIM ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Oxfordshire Swim Academy Limited is a private company limited by shares incorporated in England and Wales. The registered office is 86-90 Paul Street, London, EC2A 4NE.

1.1
Reporting period

These accounts are for the 12 month period up to the reference date 31 October 2025. The corresponding period is for the period, 11 October 2023 to 31 October 2024, so are not comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes for the year ended 31 October 2025 and gross of VAT and other sales related taxes for ten months of the period ended 31 October 2024.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

OXFORDSHIRE SWIM ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
603
Depreciation and impairment
At 1 November 2024
54
Depreciation charged in the year
92
At 31 October 2025
146
Carrying amount
At 31 October 2025
457
At 31 October 2024
549
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
21,065
13,017
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,687
-
0
Taxation and social security
1,194
8,075
Other creditors
4,550
3,598
12,431
11,673
OXFORDSHIRE SWIM ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
6
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
One director -
3.75
12,906
50,485
(51,312)
12,079
12,906
50,485
(51,312)
12,079

The aforementioned advances are unsecured and repayable on demand.

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