REGISTERED NUMBER: 07373398 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Oliver F Johnson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr O F Johnson

REGISTERED OFFICE:

C/o Clarke and Simpson

Well Close Square

Framlingham

Suffolk

IP13 9DU

REGISTERED NUMBER:

07373398 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

611,321

562,879

611,321

562,879

CURRENT ASSETS

Debtors

6

432,684

239,959

Cash at bank

199,887

229,361

632,571

469,320

CREDITORS

Amounts falling due within one year

7

11,358

17,106

NET CURRENT ASSETS

621,213

452,214

TOTAL ASSETS LESS CURRENT LIABILITIES

1,232,534

1,015,093

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

41,076

18,999

Retained earnings

1,191,358

995,994

SHAREHOLDERS' FUNDS

1,232,534

1,015,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

Mr O F Johnson - Director

1.	STATUTORY INFORMATION

Oliver F Johnson Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

283,333

AMORTISATION

At 1 September 2024

and 31 August 2025

283,333

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

Goodwill arose on the purchase of the company's share in the partnership.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

562,879

Additions

26,365

Revaluations

22,077

At 31 August 2025

611,321

NET BOOK VALUE

At 31 August 2025

611,321

At 31 August 2024

562,879

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2025

611,321

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from Partnership

220,793

191,779

Other debtors

-

334

Directors' current accounts

211,891

47,846

432,684

239,959

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

9,924

15,912

Accruals and deferred income

1,434

1,194

11,358

17,106

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

18,999

Revaluation

22,077

At 31 August 2025

41,076

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr O F Johnson

Balance outstanding at start of year

47,846

-

Amounts advanced

255,201

112,022

Amounts repaid

(91,156

)

(64,176

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

211,891

47,846

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% to 5th April 2025 and 3.75% thereafter.