Company registration number 05185731 (England and Wales)
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
COMPANY INFORMATION
Directors
P J Taylor
S T Mayes
Company number
05185731
Registered office
1 Worsley Court
High Street
Worsley
Manchester
M28 3NJ
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
BALANCE SHEET
AS AT
24 AUGUST 2025
24 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Debtors
4
1,048,488
3,004,057
Cash at bank and in hand
53
2,137
1,048,541
3,006,194
Creditors: amounts falling due within one year
5
(500,719)
(1,815,885)
Net current assets
547,822
1,190,309
Creditors: amounts falling due after more than one year
6
(518,129)
(990,156)
Net assets
29,693
200,153
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
29,692
200,152
Total equity
29,693
200,153

For the financial year ended 24 August 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 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 21 May 2026 and are signed on its behalf by:
P J Taylor
Director
Company registration number 05185731 (England and Wales)
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Oakapple Primary Care Properties (Fleetwood) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Worsley Court, High Street, Worsley, Manchester, M28 3NJ.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

Turnover represents rentals received on the company's property.

1.3
Cash at bank and in hand

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.

1.4
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 initially measured at transaction price including transaction costs 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 value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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 initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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.

OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 AUGUST 2025
- 4 -
3
Employees

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

2025
2024
Number
Number
Total
2
2
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
443
672,053
Amounts owed by group undertakings
92,253
83,653
Other debtors
955,792
2,248,351
1,048,488
3,004,057
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
38,711
49,718
Amounts owed to group undertakings
18,389
455,697
Taxation and social security
56,360
35,199
Other creditors
387,259
1,275,271
500,719
1,815,885
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
518,129
990,156
OAKAPPLE PRIMARY CARE PROPERTIES (FLEETWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 AUGUST 2025
- 5 -
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary share of £1 each
1
1
8
Related party transactions

Oakapple Homes (Scarborough) Limited is the ultimate parent undertaking and therefore a related part y.

By virtue of common directorships and shareholdings, the following companies are related parties:

Oakapple Commercial Limited

Oakapple Berwickshire PLC

Oakapple One Limited

Oakapple Two Limited

Balance Your Nutrition Limited

Heavenly Residential Limited

Sunconcept Oakapple Renewable Energy Limited

During the year, the following transactions took place:

Loan interest of £199,677 (20 24: £374,880) was paid to other related parties.

At the year end, a balance of £18.389 (20 24: £455,697) was due to group companies and £92,253 (2024: £83,653) was due from group companies.

At the year end, a balance of £78,442 (2024: £57,241) was due to other related parties and £125,364 (2024: £529,641) was was due from other related parties.

All the above loans are interest free and repayable on demand.

9
Directors' transactions

At the date of the balance sheet, the company owed the director £31,755 (2024: 704,955). This is an interest free loan with no fixed date of repayment.

10
Parent company

Oakapple Homes (Scarborough) Limited is the parent company of Oakapple Primary Care Properties (Fleetwood) Limited. The company is registered in England and Wales and its registered office is Oakapple House, 1 John Charles Way.Leeds,West Yorkshire,LS12 6QA

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