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Registered number: 12174910
The Ox Shed Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Richard Riley & Associates Ltd
Unit 22, Hampden House
Monument Business Park
Chalgrove
Oxfordshire
OX44 7RW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12174910
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,459 56,025
47,459 56,025
CURRENT ASSETS
Debtors 5 3,835 13,901
Cash at bank and in hand 16,984 9,603
20,819 23,504
Creditors: Amounts Falling Due Within One Year 6 (40,022 ) (30,702 )
NET CURRENT ASSETS (LIABILITIES) (19,203 ) (7,198 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,256 48,827
Creditors: Amounts Falling Due After More Than One Year 7 (35,503 ) (42,140 )
NET (LIABILITIES)/ASSETS (7,247 ) 6,687
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (7,347 ) 6,587
SHAREHOLDERS' FUNDS (7,247) 6,687
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Juan Scrimgeour
Director
27th April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Ox Shed Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12174910 . The registered office is Unit 22, Hampden House, Monument Business Park, Chalgrove, OX44 7RW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Reducing Balance
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 18)
22 18
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 980 86,568 21,884 2,100 111,532
Additions - - 2,563 258 2,821
As at 31 August 2025 980 86,568 24,447 2,358 114,353
Depreciation
As at 1 September 2024 362 43,183 11,274 688 55,507
Provided during the period 124 8,494 2,474 295 11,387
As at 31 August 2025 486 51,677 13,748 983 66,894
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2025 494 34,891 10,699 1,375 47,459
As at 1 September 2024 618 43,385 10,610 1,412 56,025
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 785 974
Other debtors 3,050 12,927
3,835 13,901
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,456 7,450
Bank loans and overdrafts 5 5
Other creditors 4,772 3,808
Taxation and social security 20,789 19,439
40,022 30,702
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce Back Loans 35,503 42,140
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4