Company registration number 00193050 (England and Wales)
POTTER OYLER LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pages For Filing With Registrar
Potter Oyler Limited
POTTER OYLER LIMITED
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
Potter Oyler Limited
POTTER OYLER LIMITED
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Potter Oyler Limited For The Year Ended 31 December 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Potter Oyler Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Potter Oyler Limited, as a body, in accordance with the terms of our engagement letter dated 13 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Potter Oyler Limited and state those matters that we have agreed to state to the b oard of d irectors of Potter Oyler Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Potter Oyler Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Potter Oyler Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Potter Oyler Limited. You consider that Potter Oyler Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Potter Oyler Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
5 May 2026
Potter Oyler Limited
POTTER OYLER LIMITED
Balance Sheet
As At 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
749,264
758,847
Current assets
Stocks
8,641
17,526
Debtors
4
50,723
96,583
Cash at bank and in hand
107,295
62,953
166,659
177,062
Creditors: amounts falling due within one year
5
(22,105)
(31,330)
Net current assets
144,554
145,732
Total assets less current liabilities
893,818
904,579
Creditors: amounts falling due after more than one year
6
(321,812)
(326,446)
Provisions for liabilities
(87,741)
(68,504)
Net assets
484,265
509,629
Capital and reserves
Called up share capital
11,998
11,998
Revaluation reserve
178,500
192,780
Profit and loss reserves
293,767
304,851
Total equity
484,265
509,629
Potter Oyler Limited
POTTER OYLER LIMITED
Balance Sheet (Continued)
As At 31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 May 2026
Mr T Oyler
Director
Company registration number 00193050 (England and Wales)
Potter Oyler Limited
POTTER OYLER LIMITED
Notes To The Financial Statements
For The Year Ended 31 December 2025
- 4 -
1
Accounting policies
Company information

Potter Oyler Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Barn, Claxfield Farm, Claxfield Road, Lynsted, Kent, ME9 9PX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. In accordance with the transitional exemption provision in FRS 102 35.10 (d) the company has elected to use the previous UK GAAP revalued amount of freehold land and buildings as deemed cost on transition. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
12.5%-25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

Potter Oyler Limited
POTTER OYLER LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Potter Oyler Limited
POTTER OYLER LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
- 6 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
636,296
278,085
914,381
Additions
-
0
7,910
7,910
At 31 December 2025
636,296
285,995
922,291
Depreciation and impairment
At 1 January 2025
-
0
155,534
155,534
Depreciation charged in the year
-
0
17,493
17,493
At 31 December 2025
-
0
173,027
173,027
Carrying amount
At 31 December 2025
636,296
112,968
749,264
At 31 December 2024
636,296
122,551
758,847
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,508
81,557
Other debtors
4,369
4,727
Prepayments and accrued income
40,846
10,299
50,723
96,583
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,980
4,682
Trade creditors
1,825
6,842
Corporation tax
9,466
7,666
Accruals and deferred income
6,834
12,140
22,105
31,330
Potter Oyler Limited
POTTER OYLER LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
3,992
Other creditors
321,812
322,454
321,812
326,446
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
28,241
23,284
Revaluations
59,500
45,220
87,741
68,504
2025
Movements in the year:
£
Liability at 1 January 2025
68,504
Credit to profit or loss
(1,821)
Effect of change in tax rate - profit or loss
6,778
Effect of change in tax rate - other comprehensive income
14,280
Liability at 31 December 2025
87,741
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