REGISTERED NUMBER: 07160152 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Oxford City Flooring Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C I Jenkins

Mr A M Bell

Mrs K L Bell

REGISTERED OFFICE:

H4 Building

Milton Road

Didcot

Oxfordshire

OX11 7HH

REGISTERED NUMBER:

07160152 (England and Wales)

ACCOUNTANTS:

Wagner Mason Accountants Ltd

132 Gidley Way

Horspath

Oxford

Oxfordshire

OX33 1TD

FIXED ASSETS

Intangible assets

4

3,570

5,354

Tangible assets

5

134,642

45,805

138,212

51,159

CURRENT ASSETS

Stocks

6

5,200

4,500

Debtors

7

68,801

72,425

Cash at bank and in hand

50,298

87,804

124,299

164,729

CREDITORS

Amounts falling due within one year

8

120,586

149,949

NET CURRENT ASSETS

3,713

14,780

TOTAL ASSETS LESS CURRENT LIABILITIES

141,925

65,939

CREDITORS

Amounts falling due after more than one year

9

67,391

18,141

NET ASSETS

74,534

47,798

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

73,534

46,798

SHAREHOLDERS' FUNDS

74,534

47,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr A M Bell - Director

1.	STATUTORY INFORMATION

Oxford City Flooring 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

17,847

AMORTISATION

At 1 April 2025

12,493

Charge for year

1,784

At 31 March 2026

14,277

NET BOOK VALUE

At 31 March 2026

3,570

At 31 March 2025

5,354

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

26,642

124,076

9,784

160,502

Additions

925

113,715

1,018

115,658

Disposals

-

(92,431

)

-

(92,431

)

At 31 March 2026

27,567

145,360

10,802

183,729

DEPRECIATION

At 1 April 2025

16,754

91,673

6,270

114,697

Charge for year

1,445

11,171

560

13,176

Eliminated on disposal

-

(78,786

)

-

(78,786

)

At 31 March 2026

18,199

24,058

6,830

49,087

NET BOOK VALUE

At 31 March 2026

9,368

121,302

3,972

134,642

At 31 March 2025

9,888

32,403

3,514

45,805

The net book value of assets held under finance leases or hire purchase contracts, included above, are £119,912 (2025 £24,619).

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

5,200

4,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

73,473

72,878

Bad debt provision

(8,995

)

(8,995

)

Other debtors

839

-

Directors' current accounts

-

4,198

Directors' loan accounts

1,798

-

Tax

1,686

1,686

Prepayments and accrued income

-

2,658

68,801

72,425

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,330

10,000

Hire purchase contracts

19,329

6,938

Trade creditors

40,779

54,076

Tax

7,080

34,488

VAT

22,150

20,814

Other creditors

868

773

Accruals and deferred income

26,404

22,214

Accrued expenses

646

646

120,586

149,949

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

3,331

Hire purchase contracts

67,391

12,152

Other creditors

-

2,658

67,391

18,141

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 March 2026, the Director Mr A Bell owed the company £1,798 (2025: £4,198).