REGISTERED NUMBER: 11427416 (England and Wales)

Financial Statements for the Year Ended 28 February 2025

for

Oxford Law Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N J Aldridge

W A Berry

A S Berry

REGISTERED OFFICE:

63 Bermondsey Street

London

SE1 3XF

REGISTERED NUMBER:

11427416 (England and Wales)

AUDITORS:

Gilberts Chartered Accountants

Pendragon House

65 London Road

St Albans

Hertfordshire

AL1 1LJ

FIXED ASSETS

Investments

4

471,209

471,209

CURRENT ASSETS

Debtors: amounts falling due within one year

5

4,634,670

5,136,370

Debtors: amounts falling due after more than one year

5

1,020,274

-

Cash at bank

20,339

22,033

5,675,283

5,158,403

CREDITORS

Amounts falling due within one year

6

900

550

NET CURRENT ASSETS

5,674,383

5,157,853

TOTAL ASSETS LESS CURRENT LIABILITIES

6,145,592

5,629,062

CREDITORS

Amounts falling due after more than one year

7

1,020,274

-

NET ASSETS

5,125,318

5,629,062

CAPITAL AND RESERVES

Called up share capital

9

11

Share premium

5,010,620

5,010,620

Other reserves

(2,339,998

)

-

Retained earnings

2,454,687

618,431

SHAREHOLDERS' FUNDS

5,125,318

5,629,062

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 11 May 2026 and were signed on its behalf by:

N J Aldridge - Director

1.	STATUTORY INFORMATION

Oxford Law Holdings 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 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 amount 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 are set out below.

Preparation of consolidated financial statements

The financial statements contain information about Oxford Law Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Going concern

The directors have prepared the financial statements on the going concern basis after assessing the principal risks and considering the likelihood of success of the current projects held within Greystoke Land Limited. Current funding is provided by the Stancroft Trust, the parent. A letter of support for the company has been obtained from Stancroft Trust Limited. The letter of support is not legally binding, however the directors expect all funding requirements to be met for at least twelve months from the date of approval of the financial statements. As such the directors believe that the company has the necessary funding to continue trading for at least twelve months from the date of approval of the financial statements and the use of the going concern basis is appropriate but contingent on the support noted above.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any accumulated impairment losses.

Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

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.

Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amount of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of the fair value less costs to sell and the value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimate of the future cash flows have not been adjusted.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 28 February 2025

471,209

NET BOOK VALUE

At 28 February 2025

471,209

At 29 February 2024

471,209

5.

DEBTORS

28.2.25

29.2.24

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

4,634,666

5,136,366

Other debtors

4

4

4,634,670

5,136,370

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,020,274

-

Aggregate amounts

5,654,944

5,136,370

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other creditors

900

550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Other creditors

1,020,274

-

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Luke Parker ACA (Senior Statutory Auditor)

for and on behalf of Gilberts Chartered Accountants

9.	RELATED PARTY DISCLOSURES

Included within debtors is an amount the directors owe of £4 (2024: £4).

These balances are not subject to any formal repayment terms or interest.

The company has taken advantage of the exemptions for qualifying subsidiary undertakings not to include details of transactions with other group companies.

10.	PARENT COMPANY AND ULTIMATE CONTROLLING PARTY

During the year, the shareholding of Stancroft Trust Limited increased to above 50% in Oxford Law Holdings Limited and became the immediate parent. In the opinion of the directors, the ultimate controlling party of Oxford Law Holdings Limited is the Glengarry Trust, a trust registered in Canada.

11.	OTHER DISCLOSURES

Oxford Law, the parent, has entered into a formal guarantee agreement in support of its subsidiary, Greystoke Land Limted. Under the terms of this agreement, the Company acts as a guarantor for Greystoke Land Limited's ongoing projects

12.	SHARE BUYBACK

On the 11th September 2024, the Company completed the repurchase of 26,000 Ordinary shares of £0.0001 each in its share capital from Anthony Joseph Crean for a total consideration of £2,340,000.