Registration number: 05224854

Oathall (UK) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Oathall (UK) Limited

Company Information

Director

Mr A. Birchall

Company secretary

Mrs M Birchall

Registered office

11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Accountants

McKellens Limited Chartered Accountants 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Oathall (UK) Limited

(Registration number: 05224854)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Other financial assets	5	56,311	123,486
Current assets
Debtors	6	10,225	11,404
Cash at bank and in hand		153,520	21,841
		163,745	33,245
Creditors: Amounts falling due within one year	7	(40,978)	(7,664)
Net current assets		122,767	25,581
Total assets less current liabilities		179,078	149,067
Creditors: Amounts falling due after more than one year	7	(2,344)	(2,344)
Net assets		176,734	146,723
Capital and reserves
Called up share capital	8	500	500
Capital redemption reserve		500	500
Retained earnings		175,734	145,723
Shareholders' funds		176,734	146,723

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Oathall (UK) Limited

(Registration number: 05224854)
Balance Sheet as at 31 March 2026

Approved and authorised by the director on 13 July 2026
 

Mr A. Birchall Director

Oathall (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
11 Riverview
The Embankment Business Park
Vale Road
Heaton Mersey
Stockport
SK4 3GN

These financial statements were authorised for issue by the director on 13 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	4 years stright line

Investments

Fixed asset investments are stated at historical cost less provision for any impairment in value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Oathall (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Oathall (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	1,000	1,000
Disposals	(1,000)	(1,000)
At 31 March 2026	-	-
Depreciation
At 1 April 2025	1,000	1,000
Eliminated on disposal	(1,000)	(1,000)
At 31 March 2026	-	-
Carrying amount
At 31 March 2026	-	-

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2025	123,486	123,486
Additions	2,825	2,825
Disposals	(70,000)	(70,000)
At 31 March 2026	56,311	56,311
Impairment
Carrying amount
At 31 March 2026	56,311	56,311

The non-current financial asset is an investment in a number of private limited companies registered in England and Wales.

Oathall (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Prepayments	225	588
Other debtors	10,000	10,816
	10,225	11,404

Details of non-current trade and other debtors

£Nil (2025 -£Nil) of Other debtors is classified as non current.

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	2,578	464
Accruals and deferred income	38,400	2,400
Other creditors	-	4,800
	40,978	7,664

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	500	500	500	500