IRIS Accounts Production v26.1.0.640 03845134 Board of Directors 1.12.24 30.11.25 30.11.25 false false false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03845134 2024-11-30 03845134 2025-11-30 03845134 2024-12-01 2025-11-30 03845134 2023-11-30 03845134 2023-12-01 2024-11-30 03845134 2024-11-30 03845134 ns15:EnglandWales 2024-12-01 2025-11-30 03845134 ns14:PoundSterling 2024-12-01 2025-11-30 03845134 ns10:Director1 2024-12-01 2025-11-30 03845134 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03845134 ns10:SmallEntities 2024-12-01 2025-11-30 03845134 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03845134 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 03845134 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03845134 ns10:FullAccounts 2024-12-01 2025-11-30 03845134 1 2024-12-01 2025-11-30 03845134 ns10:Director2 2024-12-01 2025-11-30 03845134 ns10:CompanySecretary1 2024-12-01 2025-11-30 03845134 ns10:RegisteredOffice 2024-12-01 2025-11-30 03845134 ns5:CurrentFinancialInstruments 2025-11-30 03845134 ns5:CurrentFinancialInstruments 2024-11-30 03845134 ns5:Non-currentFinancialInstruments 2025-11-30 03845134 ns5:Non-currentFinancialInstruments 2024-11-30 03845134 ns5:ShareCapital 2025-11-30 03845134 ns5:ShareCapital 2024-11-30 03845134 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 03845134 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 03845134 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 03845134 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-12-01 2025-11-30 03845134 ns5:FurnitureFittings 2024-12-01 2025-11-30 03845134 ns5:MotorVehicles 2024-12-01 2025-11-30 03845134 ns5:ComputerEquipment 2024-12-01 2025-11-30 03845134 ns5:OwnedAssets 2024-12-01 2025-11-30 03845134 ns5:OwnedAssets 2023-12-01 2024-11-30 03845134 ns5:PatentsTrademarksLicencesConcessionsSimilar 2023-12-01 2024-11-30 03845134 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-11-30 03845134 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-11-30 03845134 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-11-30 03845134 ns5:FurnitureFittings 2024-11-30 03845134 ns5:MotorVehicles 2024-11-30 03845134 ns5:ComputerEquipment 2024-11-30 03845134 ns5:FurnitureFittings 2025-11-30 03845134 ns5:MotorVehicles 2025-11-30 03845134 ns5:ComputerEquipment 2025-11-30 03845134 ns5:FurnitureFittings 2024-11-30 03845134 ns5:MotorVehicles 2024-11-30 03845134 ns5:ComputerEquipment 2024-11-30 03845134 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 03845134 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-01 2025-11-30 03845134 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-11-30 03845134 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 03845134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 03845134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 03845134 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-11-30 03845134 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-11-30

REGISTERED NUMBER: 03845134 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| OAKPOINT MANAGEMENT LIMITED |

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Income Statement | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| OAKPOINT MANAGEMENT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | S J Kent

| Mrs J Kent

| SECRETARY: |

| REGISTERED OFFICE: | Unit 4 Ratio Point

| St Richards Road

| Evesham

| Worcestershire

| WR11 1ZG

| REGISTERED NUMBER: | 03845134 (England and Wales)

| ACCOUNTANTS: | G C Accountancy Limited

| 43 Merstow Green

| Evesham

| Worcestershire

| WR11 4BB

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

INCOME STATEMENT

FOR THE YEAR ENDED 30 NOVEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 839,140 |  | 777,997 |  |

Cost of sales | 505,778 |  | 476,200 |  |

GROSS PROFIT | 333,362 |  | 301,797 |  |

Administrative expenses | 264,016 |  | 262,018 |  |

69,346 |  | 39,779 |  |

Other operating income | 3 | 6,739 |  | 7,000 |  |

OPERATING PROFIT | 5 | 76,085 |  | 46,779 |  |

Interest payable and similar expenses | 3,933 |  | 1,552 |  |

PROFIT BEFORE TAXATION | 72,152 |  | 45,227 |  |

Tax on profit | 12,690 |  | 9,368 |  |

PROFIT FOR THE FINANCIAL YEAR | 59,462 |  | 35,859 |  |

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 1,633 |  | 1,719 |  |

Tangible assets | 7 | 29,941 |  | 19,825 |  |

31,574 |  | 21,544 |  |

CURRENT ASSETS

Stocks | 94,477 |  | 102,124 |  |

Debtors | 8 | 15,449 |  | 29,120 |  |

Cash at bank | 153,437 |  | 154,081 |  |

263,363 |  | 285,325 |  |

CREDITORS

Amounts falling due within one year | 9 | 251,093 |  | 241,073 |  |

NET CURRENT ASSETS | 12,270 |  | 44,252 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,844 |  | 65,796 |  |

CREDITORS

Amounts falling due after more than one year | 10 | 26,188 |  | 35,602 |  |

NET ASSETS | 17,656 |  | 30,194 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 17,556 |  | 30,094 |  |

SHAREHOLDERS' FUNDS | 17,656 |  | 30,194 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

BALANCE SHEET - continued

30 NOVEMBER 2025

The 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 2 June 2026 and were signed on its behalf by:

S J Kent - Director

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Oakpoint Management 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.

| Turnover

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

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

3. | OTHER OPERATING INCOME

| 2025 |  | 2024

£ | £ |

| Sundry receipts | - |  | 2,000 |  |

| Government grants | 6,739 |  | 5,000 |  |

6,739 |  | 7,000 |  |

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 2,410 |  | 2,669 |  |

| Patents and licences amortisation | 86 |  | 90 |  |

6. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 6,136 |  |

| AMORTISATION

| At 1 December 2024 | 4,417 |  |

| Amortisation for year | 86 |  |

| At 30 November 2025 | 4,503 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,633 |  |

| At 30 November 2024 | 1,719 |  |

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

7. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 32,541 |  | 29,272 |  | 13,606 |  | 75,419 |  |

| Additions | - |  | 17,000 |  | - |  | 17,000 |  |

| Disposals | - |  | (10,219 | ) | - |  | (10,219 | ) |

| At 30 November 2025 | 32,541 |  | 36,053 |  | 13,606 |  | 82,200 |  |

| DEPRECIATION

| At 1 December 2024 | 26,737 |  | 16,984 |  | 11,873 |  | 55,594 |  |

| Charge for year | 907 |  | 1,688 |  | 434 |  | 3,029 |  |

| Eliminated on disposal | - |  | (6,364 | ) | - |  | (6,364 | ) |

| At 30 November 2025 | 27,644 |  | 12,308 |  | 12,307 |  | 52,259 |  |

| NET BOOK VALUE

| At 30 November 2025 | 4,897 |  | 23,745 |  | 1,299 |  | 29,941 |  |

| At 30 November 2024 | 5,804 |  | 12,288 |  | 1,733 |  | 19,825 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 December 2024 | 20,561 |  |

| Disposals | (10,219 | ) |

| At 30 November 2025 | 10,342 |  |

| DEPRECIATION

| At 1 December 2024 | 8,969 |  |

| Charge for year | 619 |  |

| At 30 November 2025 | 9,588 |  |

| NET BOOK VALUE

| At 30 November 2025 | 754 |  |

| At 30 November 2024 | 11,592 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 13,804 |  | 26,063 |  |

| Prepayments | 1,645 |  | 3,057 |  |

15,449 |  | 29,120 |  |

OAKPOINT MANAGEMENT LIMITED (REGISTERED NUMBER: 03845134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 33,200 |  | 35,665 |  |

| Trade creditors | 89,932 |  | 58,653 |  |

| Corporation tax | 7,057 |  | 10,368 |  |

| Social security and other taxes | 5,756 |  | 2,201 |  |

| VAT | 12,799 |  | 6,957 |  |

| Other creditors | 96,765 |  | 123,752 |  |

| Pension Creditor | 2,475 |  | 2,526 |  |

| Directors' current accounts | 2,184 |  | 56 |  |

| Accrued expenses | 925 |  | 895 |  |

251,093 |  | 241,073 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans more than 5 years

| payable by instalments. | 26,188 |  | 35,602 |  |

26,188 |  | 35,602 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years

| payable by instalments. | 26,188 |  | 35,602 |  |

26,188 |  | 35,602 |  |