REGISTERED NUMBER: 01674864 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

Oak Hall Expeditions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I W Mayo

Mrs J F Mayo

A Mayo

SECRETARY:

I W Mayo

REGISTERED OFFICE:

Otford Manor,

Shorehill Lane,

Otford

Kent

TN15 6XF

REGISTERED NUMBER:

01674864 (England and Wales)

ACCOUNTANTS:

Daniels & Co (Accountants) Limited

Chartered Accountants

111a Station Road

West Wickham

Kent

BR4 0PX

FIXED ASSETS

Intangible assets

4

442,575

505,800

Tangible assets

5

1,308,776

921,482

1,751,351

1,427,282

CURRENT ASSETS

Stocks

10,929

6,590

Debtors

6

661,387

360,844

Cash at bank and in hand

3,316,671

2,964,406

3,988,987

3,331,840

CREDITORS

Amounts falling due within one year

7

1,701,603

1,394,325

NET CURRENT ASSETS

2,287,384

1,937,515

TOTAL ASSETS LESS CURRENT LIABILITIES

4,038,735

3,364,797

PROVISIONS FOR LIABILITIES

57,946

72,710

NET ASSETS

3,980,789

3,292,087

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

3,880,789

3,192,087

SHAREHOLDERS' FUNDS

3,980,789

3,292,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th January 2026 and were signed on its behalf by:

A Mayo - Director

1.	STATUTORY INFORMATION

Oak Hall Expeditions Limited 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.

Revenue recognition

Revenue arises from the sale of holidays and expeditions and is measured at the fair value of the consideration received or receivable. Revenue is recognised on completion of holidays taken by customers on their return to United Kingdom.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Ski & Camp Equipment

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are initially recognised at cost. They are subsequently measured at cost less accumulated depreciation and accumulated impairment losses.

Tangible fixed assets are tested for impairment where there is an indication that an impairment exists at the reporting date

For assets under construction no depreciation is charged until construction has completed,

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date, stocks are assessed for impairment. If an item is impaired then the item is reduced in value to net realiseable value and the impairment charge is recognised through the profit or loss account.

Taxation

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

632,250

AMORTISATION

At 1st October 2024

126,450

Charge for year

63,225

At 30th September 2025

189,675

NET BOOK VALUE

At 30th September 2025

442,575

At 30th September 2024

505,800

5.	TANGIBLE FIXED ASSETS

Improvements

Ski &

Freehold

to

Camp

property

property

Equipment

£

£

£

COST

At 1st October 2024

1,453,872

10,253

178,226

Additions

330,750

150,879

-

Disposals

-

-

(687

)

At 30th September 2025

1,784,622

161,132

177,539

DEPRECIATION

At 1st October 2024

847,832

-

130,137

Charge for year

30,167

6,712

12,315

Eliminated on disposal

-

-

(515

)

At 30th September 2025

877,999

6,712

141,937

NET BOOK VALUE

At 30th September 2025

906,623

154,420

35,602

At 30th September 2024

606,040

10,253

48,089

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2024

166,764

328,113

55,466

2,192,694

Additions

10,693

-

2,946

495,268

Disposals

-

-

-

(687

)

At 30th September 2025

177,457

328,113

58,412

2,687,275

DEPRECIATION

At 1st October 2024

117,793

127,785

47,665

1,271,212

Charge for year

12,647

42,403

3,558

107,802

Eliminated on disposal

-

-

-

(515

)

At 30th September 2025

130,440

170,188

51,223

1,378,499

NET BOOK VALUE

At 30th September 2025

47,017

157,925

7,189

1,308,776

At 30th September 2024

48,971

200,328

7,801

921,482

Included in cost of land and buildings is freehold land of £ 166,029 (2024 - £ 166,029 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

50,092

48,053

Other debtors

611,295

312,791

661,387

360,844

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

92,928

31,665

Taxation and social security

295,843

183,670

Other creditors

1,312,832

1,178,990

1,701,603

1,394,325

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

20,292

Between one and five years

-

81,167

In more than five years

-

64,256

-

165,715

During the year the company purchased the freehold property which it had previously leased.

9.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

-

47,598