Company registration number 04092830 (England and Wales)
OAK CASH AND CARRY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
OAK CASH AND CARRY LIMITED
BALANCE SHEET
AS AT 28 SEPTEMBER 2025
28 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
-
0
47,891
Investments
4
198,565
309,151
Cash at bank and in hand
5,053
13,853
203,618
370,895
Creditors: amounts falling due within one year
5
(8,806)
(30,696)
Net current assets
194,812
340,199
Capital and reserves
Called up share capital
6
100
100
Capital redemption reserve
50,000
50,000
Profit and loss reserves
144,712
290,099
Total equity
194,812
340,199

For the financial year ended 28 September 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 20 April 2026
Nick Dale
Director
Company registration number 04092830 (England and Wales)
OAK CASH AND CARRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Oak Cash and Carry Limited is a private company limited by shares incorporated in England and Wales. The registered office is Penrose House, 67 Hightown Road, Banbury, Oxfordshire, OX16 9BE.

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. The principal accounting policies adopted are set out below.

1.2
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.

1.3
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.

1.4
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.

1.5
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.

OAK CASH AND CARRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2025
- 3 -
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
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
3,000
2025
2024
Amounts falling due after more than one year:
£
£
Trade debtors
-
0
44,891
Total debtors
-
0
47,891
4
Current asset investments
2025
2024
£
£
Other investments
198,565
309,151
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,100
6,077
Corporation tax
138
7,551
Other creditors
2,568
17,068
8,806
30,696
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
OAK CASH AND CARRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2025
- 4 -
7
Directors' transactions

As at 28 September 2025 the company owed £196 (2024 - £14,696) to Nick Dale.

8
Controlling party

The company was controlled throughout the current year and the preceding year by Nick Dale (director) by virtue of him holding 100% of the issued ordinary share capital of the company.

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