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Registration number: 07735994

Oak Vardon Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Oak Vardon Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Oak Vardon Limited

Company Information

Directors | D A Whiting J C Whiting

Registered office | The Orchard House Blatches Chase Leigh-on-Sea Essex England SS9 5SN

Accountants | Kingswood Chase Consulting Ltd Accountants and taxation consultantsDeVine House 1299-1301 London Road Leigh On Sea Essex SS9 2AD

Oak Vardon Limited

(Registration number: 07735994)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,258 | 4,479
Investment property | 5 | 864,650 | 864,650
|  | 868,908 | 869,129
Current assets |  |  |
Cash at bank and in hand |  | 28,057 | 26,197
Creditors: Amounts falling due within one year | 6 | (35,762) | (52,525)
Net current liabilities |  | (7,705) | (26,328)
Total assets less current liabilities |  | 861,203 | 842,801
Provisions for liabilities |  | (954) | (994)
Net assets |  | 860,249 | 841,807
Capital and reserves |  |  |
Called up share capital | 7 | 300 | 300
Retained earnings |  | 859,949 | 841,507
Shareholders' funds |  | 860,249 | 841,807

Oak Vardon Limited

(Registration number: 07735994)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 April 2026 and signed on its behalf by:

......................................... D A Whiting Director

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Orchard House
Blatches Chase
Leigh-on-Sea
Essex
SS9 5SN
England

These financial statements were authorised for issue by the Board on 9 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on reducing balance

Investment property

Investment property is carried at fair value, having regard to current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | tangible assets

| Other property, plant and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 14,407 | 14,407
Additions | 940 | 940
At 31 August 2025 | 15,347 | 15,347
Depreciation
At 1 September 2024 | 9,928 | 9,928
Charge for the year | 1,161 | 1,161
At 31 August 2025 | 11,089 | 11,089
Carrying amount
At 31 August 2025 | 4,258 | 4,258
At 31 August 2024 | 4,479 | 4,479

5 | Investment properties

| 2025 £
At 1 September 2024 | 864,650
At 31 August 2025 | 864,650

The value of investment property has been considered by the director, who is a chartered surveyor, having regard to the future intentions of the property lessee and local economic conditions. The director has concluded that the fair value of the property has not varied significantly since original acquisition, and that therefore no revaluation adjustment is required.

There has been no valuation of investment property by an independent valuer.

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 23,640 | 21,577
Accruals and deferred income | 8,845 | 8,624
Other creditors | 3,277 | 22,324
| 35,762 | 52,525

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 300 | 300 | 300 | 300

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £175.00 (2024 - £Nil) per ordinary share |  | 52,500 |  | -

Oak Vardon Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 22,324 | 22,324
Repaid | (19,047) | (19,047)
At end of period | 3,277 | 3,277

2024 | Key management £ | Total £
At start of period | 75,929 | 75,929
Repaid | (53,605) | (53,605)
At end of period | 22,324 | 22,324

Terms of loans from related parties

Funds advanced by the directors are rpayable on demand and are interest free.