Registration number: 05700521

BrideOak Investments Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

BrideOak Investments Limited

(Registration number: 05700521)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	-	13,038
Investment property	4	1,740,000	1,740,000
		1,740,000	1,753,038
Current assets
Debtors	5	1,000	2,105
Cash at bank and in hand		325,215	285,023
		326,215	287,128
Creditors: Amounts falling due within one year	6	(138,188)	(131,364)
Net current assets		188,027	155,764
Total assets less current liabilities		1,928,027	1,908,802
Provisions for liabilities		-	(3,260)
Net assets		1,928,027	1,905,542
Capital and reserves
Called up share capital	7	240,100	240,100
Retained earnings		1,687,927	1,665,442
Shareholders' funds		1,928,027	1,905,542

For the financial year ending 31 December 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 12 April 2026 and signed on its behalf by:
 

......................................... M T Etheridge Director

BrideOak Investments Limited

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

1	General information

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

The address of its registered office is:
Bridewell Farm
Woodland Road
Christchurch
Coleford
GL16 7NR

These financial statements were authorised for issue by the Board on 12 April 2026.

2	Accounting policies

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.

Key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances..

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of 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 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.

BrideOak Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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
Motor Vehicles	25% Reducing Balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers 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.

Dividends

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.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.
 

BrideOak Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	43,000	43,000
Disposals	(43,000)	(43,000)
At 31 December 2025	-	-
Depreciation
At 1 January 2025	29,962	29,962
Charge for the year	3,260	3,260
Eliminated on disposal	(33,222)	(33,222)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	13,038	13,038

4	Investment properties

	2025 £
At 1 January	1,740,000
At 31 December	1,740,000

The directors undertook a review of the valuation of the investment properties held by the company resulting in an assessment that a value of £1,740,000 reflected the total fair value of the propertes held as at 31 December 2025. This valuation is a directors' estimate based on their knowledge of property values in the location and discussions with other property experts in the region.

5

Debtors

	2025 £	2024 £
Prepayments	-	1,105
Other debtors	1,000	1,000
	1,000	2,105

BrideOak Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	73,450	96,050
Taxation and social security	21,559	13,818
Accruals and deferred income	2,125	2,125
Other creditors	41,054	19,371
	138,188	131,364

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	240,100	240,100	240,100	240,100