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.

The 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 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

Oxify (Manchester) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Randall Business Park, Randall Park Way, Retford, Nottinghamshire, United Kingdom, DN22 7WF.

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 amounts 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.

At the balance sheet date the company had net current liabilities of £71,317 (2024: £67,487) and net liabilities of £82,342 (2024: £91,380).With the continued support of the directors and associated companies the financial statements have been prepared on the going concern basis.true

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

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:

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

Included in other creditors is a loan owed to Oxify Pinnacle Limited of £25,442

Formal repayments and interest are in place.

In less than 12 months £8,744 of the balance is due to be repaid.

The company is a 100% owned subsidiary of Oxify Pinnacle Limited, a company registered in England and Wales.

The ultimate controlling party is M Todd, S Todd and C Todd by way of their 74.87% majority shareholding.