REGISTERED NUMBER: 09364045 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Oxspheric Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Hasaj

REGISTERED OFFICE:

162 Cowley Road

Oxford

OX4 1UE

REGISTERED NUMBER:

09364045 (England and Wales)

ACCOUNTANTS:

Wagner Mason Accountants Ltd

132 Gidley Way

Horspath

Oxford

Oxfordshire

OX33 1TD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

950,790

967,762

950,790

967,762

CURRENT ASSETS

Stocks

20,209

19,502

Debtors

6

236,658

234,244

Cash at bank and in hand

274,890

193,933

531,757

447,679

CREDITORS

Amounts falling due within one year

7

196,903

121,848

NET CURRENT ASSETS

334,854

325,831

TOTAL ASSETS LESS CURRENT LIABILITIES

1,285,644

1,293,593

CREDITORS

Amounts falling due after more than one year

8

(696,926

)

(751,950

)

PROVISIONS FOR LIABILITIES

(2,063

)

(755

)

NET ASSETS

586,655

540,888

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

585,655

539,888

SHAREHOLDERS' FUNDS

586,655

540,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 July 2026 and were signed by:

Mr B Hasaj - Director

1.	STATUTORY INFORMATION

Oxspheric 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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 each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

60,820

AMORTISATION

At 1 January 2025

and 31 December 2025

60,820

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,117,573

188,236

1,305,809

Additions

-

24,376

24,376

At 31 December 2025

1,117,573

212,612

1,330,185

DEPRECIATION

At 1 January 2025

178,808

159,239

338,047

Charge for year

22,355

18,993

41,348

At 31 December 2025

201,163

178,232

379,395

NET BOOK VALUE

At 31 December 2025

916,410

34,380

950,790

At 31 December 2024

938,765

28,997

967,762

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,492

23,095

Other debtors

221,166

211,149

236,658

234,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

50,466

47,670

Trade creditors

33,418

7,968

Taxation and social security

54,667

39,421

Other creditors

58,352

26,789

196,903

121,848

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

302,494

358,059

Other creditors

394,432

393,891

696,926

751,950

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

120,629

167,194