Registration number: 01991237

Humphris (Oxford) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Humphris (Oxford) Limited

(Registration number: 01991237)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	11,195	12,741
Current assets
Stocks	5	108,544	87,545
Debtors	6	7,401	17,637
Cash at bank and in hand		11,141	16,517
		127,086	121,699
Creditors: Amounts falling due within one year	7	(17,055)	(19,070)
Net current assets		110,031	102,629
Total assets less current liabilities		121,226	115,370
Creditors: Amounts falling due after more than one year	7	(125,833)	(137,718)
Provisions for liabilities		(2,798)	(3,185)
Net liabilities		(7,405)	(25,533)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(7,505)	(25,633)
Shareholders' deficit		(7,405)	(25,533)

For the financial year ending 30 September 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 16 April 2026 and signed on its behalf by:
 

......................................... Mr H J Humphris Director

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
Unit 33a Pony Road
Horspath Industrial Estate
Oxfordshire
OX4 2RF

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.

Group accounts not prepared

The company is part of a small group. The comany has taken advantage of the exemption provided by section 398 of the Companies Act 2006 and has not prepared group accounts..

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the parent company will continue to financially support the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods 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.

Tax

The tax expense for the period comprises 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.

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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 equipment	20% reducing balance
Fixtures and fittings	10% straight line
Motor vehicles	25%-33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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 at the transaction price.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	162,737	2,251	164,988
Additions	550	511	1,061
Disposals	-	(511)	(511)
At 30 September 2025	163,287	2,251	165,538
Depreciation
At 1 October 2024	150,723	1,524	152,247
Charge for the year	1,493	624	2,117
Eliminated on disposal	-	(21)	(21)
At 30 September 2025	152,216	2,127	154,343
Carrying amount
At 30 September 2025	11,071	124	11,195
At 30 September 2024	12,014	727	12,741

5

Stocks

	2025 £	2024 £
Other inventories	108,544	87,545

6

Debtors

	2025 £	2024 £
Trade debtors	1,699	12,196
Prepayments	5,682	5,421
Other debtors	20	20
	7,401	17,637

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,127	9,234
Taxation and social security	6,878	4,068
Accruals and deferred income	2,960	2,600
Other creditors	3,090	3,168
	17,055	19,070

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	125,833	137,718

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share capital of £1 each	100	100	100	100

Humphris (Oxford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9	Related party transactions

Loans from related parties

2025	Parent £	Total £
At start of period	137,718	137,718
Advanced	(131,675)	(131,675)
Repaid	119,790	119,790
At end of period	125,833	125,833

2024	Parent £	Total £
At start of period	188,390	188,390
Advanced	(102,173)	(102,173)
Repaid	51,501	51,501
At end of period	137,718	137,718