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Registered number: NI616154
Oakdene Services (1925) Ltd
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2025
Montacs
Oakdene Services (1925) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Oakdene Services (1925) Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: NI616154

| 30 June 2025 | 31 December 2023 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 18,953 |  | -
Tangible Assets | 5 |  | 2,124,786 |  | 2,013,038
|  |  | 2,143,739 |  | 2,013,038
CURRENT ASSETS
Stocks | 6 | 104,661 |  | 144,325 |
Debtors | 7 | 366,333 |  | 492,415 |
Cash at bank and in hand |  | 78,025 |  | 44,803 |
|  | 549,019 |  | 681,543 |
Creditors: Amounts Falling Due Within One Year | 8 | (928,765 ) |  | (956,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (379,746 ) |  | (274,546 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,763,993 |  | 1,738,492
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,640,004 ) |  | (1,484,890 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (299,800 )
NET ASSETS/(LIABILITIES) |  |  | 123,989 |  | (46,198 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 202 |  | 202
Share premium account |  |  | 121,099 |  | 121,099
Profit and Loss Account |  |  | 2,688 |  | (167,499 )
SHAREHOLDERS' FUNDS |  |  | 123,989 |  | (46,198)

Page 1
Page 2
Oakdene Services (1925) Ltd
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jamie McMullan Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Oakdene Services (1925) Ltd
Notes to the Financial Statements
For the Period 1 January 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Oakdene Services (1925) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI616154 . The registered office is Oakdene House Michelin Road, Mallusk, Newtownabbey, BT36 4PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is software. It is amortised to the profit and loss account over its estimated economic value at 20% Reducing Balance.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 10% Reducing Balance
Plant & Machinery | 10% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 33% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Oakdene Services (1925) Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 13 (2023: 13)
13 13
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 24,720
As at 30 June 2025 | 24,720
Amortisation
As at 1 January 2024 | -
Provided during the period | 5,767
As at 30 June 2025 | 5,767
Net Book Value
As at 30 June 2025 | 18,953
As at 1 January 2024 | -

Page 4
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Oakdene Services (1925) Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 98,059 | 1,950,691 | 102,556 | 81,579 | 2,232,885
Additions | - | 1,730,517 | 92,501 | 1,312 | 1,824,330
Disposals | (5,223 ) | (1,510,889 ) | (54,161 ) | (71,844 ) | (1,642,117 )
As at 30 June 2025 | 92,836 | 2,170,319 | 140,896 | 11,047 | 2,415,098
Depreciation
As at 1 January 2024 | 45,112 | 102,361 | 30,492 | 41,882 | 219,847
Provided during the period | 9,702 | 218,457 | 48,566 | 3,541 | 280,266
Disposals | (19,185 ) | (123,040 ) | (27,473 ) | (40,103 ) | (209,801 )
As at 30 June 2025 | 35,629 | 197,778 | 51,585 | 5,320 | 290,312
Net Book Value
As at 30 June 2025 | 57,207 | 1,972,541 | 89,311 | 5,727 | 2,124,786
As at 1 January 2024 | 52,947 | 1,848,330 | 72,064 | 39,697 | 2,013,038

6. Stocks

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 104,661 |  | 144,325

7. Debtors

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 232,968 |  | 261,850
Amounts owed by group undertakings | 125,615 |  | 128,111
Other debtors | 7,750 |  | 102,454
| 366,333 |  | 492,415

Page 5
Page 6
Oakdene Services (1925) Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 211,415 |  | -
Trade creditors | 288,690 |  | 264,713
Bank loans and overdrafts | 54,148 |  | 35,063
Other loans | - |  | 11,748
Other creditors | 316,130 |  | 613,244
Taxation and social security | 58,382 |  | 31,321
| 928,765 |  | 956,089

9. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,501,894 |  | 1,262,086
Bank loans | 41,918 |  | 32,732
Other creditors | 96,192 |  | 190,072
| 1,640,004 |  | 1,484,890

10. Obligations Under Finance Leases and Hire Purchase

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 211,415 |  | -
Later than one year and not later than five years | 1,501,894 |  | 168,408
Later than five years | - |  | 1,093,678
| 1,713,309 |  | 1,262,086
| 1,713,309 |  | 1,262,086

11. Share Capital

| 30 June 2025 |  | 31 December 2023 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 202 |  | 202

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