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Registered Number: 05867075
England and Wales
Unaudited Financial Statements
for the year ended 31 July 2025
for
ORACLE PUBLICATIONS LTD

Oracle Publications Ltd Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Oracle Publications Ltd Company Information For the year ended 31 July 2025
Director | Mr M Lockwood
Registered Number | 05867075
Registered Office | 5 Sandy Court Ashleigh Way Plymouth Devon PL7 5JX
Accountants | H M Williams Chartered Certified Accountants 5 Sandy Court Ashleigh Way Plymouth PL7 5JX
1

Oracle Publications Ltd Director's Report For the year ended 31 July 2025
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 31 July 2025 Principal activities The principal activity of the company in the year under review was that of publishing magazines. Director The director who has held office during the whole of the year was as follows:
Mr M Lockwood
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Mr M Lockwood Director
Date approved: 15 April 2026 2

Oracle Publications Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 223 |  | 404
|  | 223 |  | 404
Current assets |  |  |
Debtors | 5 | 17,162 |  | 30,547
Investments | 6 | 30,587 |  | 25,000
Cash at bank and in hand |  | 7,465 |  | 6,178
|  | 55,214 |  | 61,725
Creditors: amount falling due within one year | 7 | (35,097) |  | (33,860)
Net current assets |  | 20,117 |  | 27,865
Total assets less current liabilities |  | 20,340 |  | 28,269
Creditors: amount falling due after more than one year | 8 | (17,701) |  | (27,763)
Provisions for liabilities | 9 | (42) |  | (77)
Net assets |  | 2,597 |  | 429
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 2,596 |  | 428
Shareholders' funds |  | 2,597 |  | 429
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 15 April 2026 and were signed by:
------------------------------- Mr M Lockwood Director
3

Oracle Publications Ltd Notes to the Financial Statements For the year ended 31 July 2025
General Information Oracle Publications Ltd is a private company, limited by shares, registered in England and Wales, registration number 05867075, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings | 4 Years Straight Line
Computer Equipment | 4 Years Straight Line
Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Current asset investments Current asset investments are stated at the lower of cost and net realisable value.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 August 2024 | 31,000 |  | 31,000
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 31,000 |  | 31,000
Amortisation
At 01 August 2024 | 31,000 |  | 31,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | 31,000 |  | 31,000
Net book values
At 31 July 2025 | - |  | -
At 31 July 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 1,219 |  | 8,922 |  | 10,141
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 July 2025 | 1,219 |  | 8,922 |  | 10,141
Depreciation
At 01 August 2024 | 1,219 |  | 8,518 |  | 9,737
Charge for year | - |  | 181 |  | 181
On disposals | - |  | - |  | -
At 31 July 2025 | 1,219 |  | 8,699 |  | 9,918
Net book values
Closing balance as at 31 July 2025 | - |  | 223 |  | 223
Opening balance as at 01 August 2024 | - |  | 404 |  | 404
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 7,966 |  | 9,407
Amount Owed by Group Undertakings | - |  | 11,886
Other Debtors | 9,196 |  | 9,254
| 17,162 |  | 30,547
6. | Investments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Investments - Listed - Cost b/fwd | 30,587 |  | 25,000
| 30,587 |  | 25,000
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 5,177 |  | 5,177
Bank Loans & Overdrafts | 10,062 |  | 9,476
Taxation and Social Security | 7,605 |  | 5,867
Other Creditors | 12,253 |  | 13,340
| 35,097 |  | 33,860
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 17,701 |  | 27,763
| 17,701 |  | 27,763
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 42 |  | 77
| 42 |  | 77
10. | Directors' advances, credits and guarantees The following credit to the director subsisted during the years ended 31 July 2025 and 31 July 2024:
Mr M Lockwood |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Balance outstanding at start of year |  | (7,411) |  | (5,461)
Amounts advanced |  | (36,731) |  | (13,615)
Amounts repaid |  | 36,789 |  | 11,665
Balance outstanding at end of year |  | (7,353) |  | (7,411)
11. | Ultimate controlling party The company is ultimately controlled by Mr M Lockwood.
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