Company registration number 09161078 (England and Wales)
ORACLE ENVIRONMENTAL EXPERTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ORACLE ENVIRONMENTAL EXPERTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ORACLE ENVIRONMENTAL EXPERTS LIMITED
CONTENTS
1
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.

ORACLE ENVIRONMENTAL EXPERTS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
475,048
483,500
Investments
4
74
74
475,122
483,574
Current assets
Debtors
6
1,250,475
1,330,643
Cash at bank and in hand
762,034
919,672
2,012,509
2,250,315
Creditors: amounts falling due within one year
7
(585,818)
(815,415)
Net current assets
1,426,691
1,434,900
Total assets less current liabilities
1,901,813
1,918,474
Creditors: amounts falling due after more than one year
8
(30,807)
(43,402)
Provisions for liabilities
(116,698)
(118,881)
Net assets
1,754,308
1,756,191
Capital and reserves
Called up share capital
9
121
120
Capital redemption reserve
(1,200)
(1,200)
Profit and loss reserves
1,755,387
1,757,271
Total equity
1,754,308
1,756,191

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

ORACLE ENVIRONMENTAL EXPERTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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:
Dr J Burton
Director
Company Registration No. 09161078
ORACLE ENVIRONMENTAL EXPERTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 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
40
39
3
Accounting policies
Company information

Oracle Environmental Experts Limited is a private company limited by shares incorporated in England and Wales. The registered office is Granta Lodge, 71 Graham Road, Malvern, Worcestershire, WR14 2JS.

3.1
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 on the historical cost convention, the principal accounting policies adopted are set out below.

3.2
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.

3.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Plant and computer equipment
25% reducing balance
Computer equipment
3 years straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ORACLE ENVIRONMENTAL EXPERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
3
Accounting policies
(Continued)
- 4 -
3.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

3.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts 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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and 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 estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

3.6
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.

ORACLE ENVIRONMENTAL EXPERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Accounting policies
(Continued)
- 5 -
3.7
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.

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, 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 receipts 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.

3.8
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.

3.9
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.

ORACLE ENVIRONMENTAL EXPERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

3.10
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.

3.11
Retirement benefits

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

3.12
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

3.13
Government grants

Government grants relate to Covid 19.

3.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
74
74
ORACLE ENVIRONMENTAL EXPERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
5
Tangible fixed assets
Assets under construction
Plant and computer equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
-
0
1,127,402
46,345
76,997
1,250,744
Additions
879
124,973
4,877
-
0
130,729
Disposals
-
0
(3,658)
(1,945)
-
0
(5,603)
At 31 August 2025
879
1,248,717
49,277
76,997
1,375,870
Depreciation and impairment
At 1 September 2024
-
0
704,443
40,370
22,431
767,244
Depreciation charged in the year
-
0
120,018
3,916
13,642
137,576
Eliminated in respect of disposals
-
0
(2,053)
(1,945)
-
0
(3,998)
At 31 August 2025
-
0
822,408
42,341
36,073
900,822
Carrying amount
At 31 August 2025
879
426,309
6,936
40,924
475,048
At 31 August 2024
-
0
422,959
5,975
54,566
483,500
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,121,183
1,201,475
Other debtors
129,292
129,168
1,250,475
1,330,643
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
258,668
413,696
Amounts owed to group undertakings
74
74
Corporation tax
39,488
83,738
Other taxation and social security
190,776
235,379
Other creditors
96,812
82,528
585,818
815,415
ORACLE ENVIRONMENTAL EXPERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
30,807
43,402
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 1p each
9,890
9,610
99
96
Ordinary B shares of 1p each
600
600
6
6
Ordinary C shares of 1p each
1,597
1,802
16
18
12,087
12,012
121
120
10
Directors' transactions

During the year the company made an interest free loan of a further £1 (2024 - £11) to the directors. Repayments of £nil (2024 - £nil) were made in the year. At the balance sheet date £75 (2024 - £74) remains due to the company. This loan is unsecured and repayable on demand.

2025-08-31 2024-09-01 false false false 21 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Dr J Burton Dr D Watson 09161078 2024-09-01 2025-08-31 09161078 2025-08-31 09161078 2024-08-31 09161078 core:ConstructionInProgressAssetsUnderConstruction 2025-08-31 09161078 core:PlantMachinery 2025-08-31 09161078 core:ComputerEquipment 2025-08-31 09161078 core:MotorVehicles 2025-08-31 09161078 core:ConstructionInProgressAssetsUnderConstruction 2024-08-31 09161078 core:PlantMachinery 2024-08-31 09161078 core:ComputerEquipment 2024-08-31 09161078 core:MotorVehicles 2024-08-31 09161078 core:CurrentFinancialInstruments 2025-08-31 09161078 core:CurrentFinancialInstruments 2024-08-31 09161078 core:Non-currentFinancialInstruments 2025-08-31 09161078 core:Non-currentFinancialInstruments 2024-08-31 09161078 core:ShareCapital 2025-08-31 09161078 core:ShareCapital 2024-08-31 09161078 core:CapitalRedemptionReserve 2025-08-31 09161078 core:CapitalRedemptionReserve 2024-08-31 09161078 core:RetainedEarningsAccumulatedLosses 2025-08-31 09161078 core:RetainedEarningsAccumulatedLosses 2024-08-31 09161078 core:ShareCapitalOrdinaryShareClass1 2025-08-31 09161078 core:ShareCapitalOrdinaryShareClass1 2024-08-31 09161078 core:ShareCapitalOrdinaryShareClass2 2025-08-31 09161078 core:ShareCapitalOrdinaryShareClass2 2024-08-31 09161078 core:ShareCapitalOrdinaryShareClass3 2025-08-31 09161078 core:ShareCapitalOrdinaryShareClass3 2024-08-31 09161078 core:ShareCapitalOrdinaryShares 2025-08-31 09161078 core:ShareCapitalOrdinaryShares 2024-08-31 09161078 bus:Director1 2024-09-01 2025-08-31 09161078 2023-09-01 2024-08-31 09161078 core:PlantMachinery 2024-09-01 2025-08-31 09161078 core:ComputerEquipment 2024-09-01 2025-08-31 09161078 core:MotorVehicles 2024-09-01 2025-08-31 09161078 core:ConstructionInProgressAssetsUnderConstruction 2024-08-31 09161078 core:PlantMachinery 2024-08-31 09161078 core:ComputerEquipment 2024-08-31 09161078 core:MotorVehicles 2024-08-31 09161078 2024-08-31 09161078 core:ConstructionInProgressAssetsUnderConstruction 2024-09-01 2025-08-31 09161078 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 09161078 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09161078 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 09161078 bus:OrdinaryShareClass2 2024-09-01 2025-08-31 09161078 bus:OrdinaryShareClass3 2024-09-01 2025-08-31 09161078 bus:OrdinaryShareClass1 2025-08-31 09161078 bus:OrdinaryShareClass1 2024-08-31 09161078 bus:OrdinaryShareClass2 2025-08-31 09161078 bus:OrdinaryShareClass2 2024-08-31 09161078 bus:OrdinaryShareClass3 2025-08-31 09161078 bus:OrdinaryShareClass3 2024-08-31 09161078 bus:AllOrdinaryShares 2025-08-31 09161078 bus:AllOrdinaryShares 2024-08-31 09161078 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09161078 bus:FRS102 2024-09-01 2025-08-31 09161078 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 09161078 bus:Director2 2024-09-01 2025-08-31 09161078 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09161078 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP