NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
Company Registration Number: 01397574

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS | PAGES
Company information | 1
Balance sheet | 2 to 3
Notes to the financial statements |  |  |  |  |  | 4 to 7

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTORS
Mrs D Smithie
Dr V Condie
Dr R Featherstone
SECRETARY
Dr V Condie
REGISTERED OFFICE
1 Court Farm Barns
Medcroft Road
Tackley
Kidlington
Oxon
OX5 3AL
COMPANY REGISTRATION NUMBER
01397574 England and Wales

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
|  |  | Notes |  | 2025 |  |  |  | 2024
|  |  |  |  | £ |  |  |  | £
FIXED ASSETS
Tangible assets | 5 |  |  |  | 41,570 |  |  |  | 41,570
CURRENT ASSETS
Debtors | 6 |  | 23,824 |  |  |  | 24,736
Cash at bank and in hand | 133,570 |  |  |  | 111,083
|  |  |  |  | 157,394 |  |  |  | 135,819
CREDITORS: Amounts falling due within one year | 7 |  | 25,232 |  |  |  | 23,888
NET CURRENT ASSETS | 132,162 |  |  |  | 111,931
NET ASSETS | 173,732 |  |  |  | 153,501
CAPITAL AND RESERVES
Called up share capital | 102 |  |  |  | 102
Income and expenditure account | 613 |  |  |  | 582
Freehold property reserve | 8 |  |  |  | 39,950 |  |  |  | 39,950
Major repair reserve | 133,067 |  |  |  | 112,867
|  |  |  |  |  |  | 173,732 |  |  |  | 153,501

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.
For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Income and Expenditure Account or Directors Report.
Signed on behalf of the board of directors
Dr R Featherstone |  |  |  |  | Dr V Condie
Director | Director
Date approved by the board: 27 March 2026

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 | GENERAL INFORMATION
| Norham End (Oxford) Management Company Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
| 1 Court Farm Barns
| Medcroft Road
| Tackley
| Kidlington
| Oxon
| OX5 3AL
| The financial statements are presented in Sterling, which is the functional currency of the company.
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
| Basis of preparation of financial statements
| These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
| Income recognition

| Income is measured at the fair value of consideration received or receivable and represents service charges receivable.
| The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

| Tangible fixed assets

| Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

| Depreciation has not been provided in respect of land and buildings. The company adopts a policy of fully maintaining these and as such the residual value is so high, and the expected useful life is so long, that the depreciation charge would be immaterial, both in terms of the depreciation charged for the period and the cumulative charge to the balance sheet.
| On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.
| The directors carry out an annual impairment review of the land.

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
| Financial Instruments
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
| Financial assets are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the income and expenditure account.
| The impairment loss for financial assets measured at cost is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.
| If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors
| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
3 | CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

| The directors have made judgements in determination of the fair value of the freehold interest in land when undertaking their impairment review.

4 | EMPLOYEES
| The average number of persons employed by the company (including directors) during the year was:
|  |  |  |  |  |  |  |  | 2025 |  | 2024
| Average number of employees | 3 |  | 3
5 | TANGIBLE ASSETS
|  |  |  |  |  |  |  |  |  |  | Freehold Interest
|  |  |  |  |  |  |  |  |  |  | £
| Cost
| At 1 January 2025 | 41,570
| At 31 December 2025 | 41,570
| Net book value
| At 1 January 2025 | 41,570
| At 31 December 2025 | 41,570
6 | DEBTORS
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Trade debtors | 21,630 |  | 22,465
| Prepayments and accrued income | 2,192 |  | 2,269
| Other debtors | 2 |  | 2
|  |  |  |  |  |  |  |  | 23,824 |  | 24,736
| Included within trade debtors are service charges owing in respect of the period 24 December 2025 to 23 June 2026. Deferred income for the period from 1 January 2026 has been included within accruals and deferred income (Note 7).

NORHAM END (OXFORD) MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
7 | CREDITORS: Amounts falling due within one year
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Taxation and social security | 623 |  | 319
| Accruals and deferred income | 24,609 |  | 23,569
|  |  |  |  |  |  |  |  | 25,232 |  | 23,888
| Included within accruals and deferred income is deferred income of £22,014 (2024 - £21,477) relating to service charges received for the period 1 January 2026 to 23 June 2026.
8 | FREEHOLD RESERVE
| The amount received to acquire the freehold interest in the land, £39,950, has been credited to this reserve.

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