Company registration number 15846963 (England and Wales)
OAKLAND FOOD SERVICE HOLDCO LTD
Unaudited Financial Statements
for the Period Ended 31 December 2025
OAKLAND FOOD SERVICE HOLDCO LTD
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
OAKLAND FOOD SERVICE HOLDCO LTD
Balance Sheet
As at 31 December 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
4
249,976
Current assets
Debtors
6
24
Cash at bank and in hand
100
124
Creditors: amounts falling due within one year
7
(300)
Net current liabilities
(176)
Net assets
249,800
Capital and reserves
Called up share capital
200
Share premium account
249,900
Profit and loss reserves
(300)
Total equity
249,800

For the financial period 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 period in question in accordance with section 476.

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 May 2026 and are signed on its behalf by:
Mr J A Hoare
Director
Company registration number 15846963 (England and Wales)
OAKLAND FOOD SERVICE HOLDCO LTD
Notes to the Financial Statements
For the Period Ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Oakland Food Service Holdco Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Seafield Lane, Beoley, Redditch, Worcestershire, UK, B98 9DB.

1.1
Accounting convention

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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 directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

The company did not trade during the period.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

OAKLAND FOOD SERVICE HOLDCO LTD
Notes to the Financial Statements
For the Period Ended 31 December 2025
1
Accounting policies
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
Number
Total
0
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
249,976
OAKLAND FOOD SERVICE HOLDCO LTD
Notes to the Financial Statements
For the Period Ended 31 December 2025
4
Fixed asset investments
- 4 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 18 July 2024
-
Additions
249,976
At 31 December 2025
249,976
Carrying amount
At 31 December 2025
249,976
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Oakland & QSL Foodservice Solution Limited
Seafield Lane, Beoley, Redditch, B98 9DB
Ordinary A
50.00
6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
24
7
Creditors: amounts falling due within one year
2025
£
Other creditors
300
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