REGISTERED NUMBER: 11141319 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

OAKLEY FOODS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Hinton

P A Hinton

REGISTERED OFFICE:

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

BUSINESS ADDRESS:

Hell Corner Farm

Grays Lane

Ibstone

Buckinghamshire

HP14 3XX

REGISTERED NUMBER:

11141319 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Tangible assets

4

150,177

246,700

Investments

5

208,679

165,988

358,856

412,688

CURRENT ASSETS

Debtors

6

70,713

70,823

Cash at bank

73,764

36,190

144,477

107,013

CREDITORS

Amounts falling due within one year

7

70,813

56,269

NET CURRENT ASSETS

73,664

50,744

TOTAL ASSETS LESS CURRENT LIABILITIES

432,520

463,432

PROVISIONS FOR LIABILITIES

23,595

39,876

NET ASSETS

408,925

423,556

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

37,432

22,235

Retained earnings

371,393

401,221

408,925

423,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

M A Hinton - Director

1.	STATUTORY INFORMATION

Oakley Foods Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Office furniture & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Bicycle equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments are stated at fair value except where the fair value cannot be measured reliably. Listed fixed asset investments are measured at fair value with the gain/loss recognised in the profit and loss account. Where the fair value cannot be measured reliably, investments are measured at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Office

to

Plant and

furniture

property

machinery

& equipment

£

£

£

COST

At 1 February 2025

22,994

1,383

21,488

Additions

22,605

139

1,373

Disposals

-

-

-

At 31 January 2026

45,599

1,522

22,861

DEPRECIATION

At 1 February 2025

2,300

443

11,549

Charge for year

4,560

271

2,831

Eliminated on disposal

-

-

-

At 31 January 2026

6,860

714

14,380

NET BOOK VALUE

At 31 January 2026

38,739

808

8,481

At 31 January 2025

20,694

940

9,939

Motor

Bicycle

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

383,042

8,936

437,843

Additions

-

-

24,117

Disposals

(163,080

)

-

(163,080

)

At 31 January 2026

219,962

8,936

298,880

DEPRECIATION

At 1 February 2025

171,685

5,166

191,143

Charge for year

33,108

943

41,713

Eliminated on disposal

(84,153

)

-

(84,153

)

At 31 January 2026

120,640

6,109

148,703

NET BOOK VALUE

At 31 January 2026

99,322

2,827

150,177

At 31 January 2025

211,357

3,770

246,700

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2025

165,988

Additions

22,428

Revaluations

20,263

At 31 January 2026

208,679

NET BOOK VALUE

At 31 January 2026

208,679

At 31 January 2025

165,988

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2024

11,239

Valuation in 2025

18,407

Valuation in 2026

20,263

Cost

158,770

208,679

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

47,999

35,670

Other debtors

22,714

35,153

70,713

70,823

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

56,824

47,025

Other creditors

13,989

9,244

70,813

56,269

8.

RESERVES

Fair

value

reserve

£

At 1 February 2025

22,235

Investment revaluation

15,197

At 31 January 2026

37,432

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

M A Hinton

Balance outstanding at start of year

11,636

-

Amounts advanced

37,080

66,200

Amounts repaid

(48,716

)

(54,564

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

11,636