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Company registration number: 2033508
Oldroyd Publishing Group Limited
Unaudited filleted financial statements
31 December 2025
Oldroyd Publishing Group Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Oldroyd Publishing Group Limited
Directors and other information

| Directors | H D Oldroyd | (Retired 16 November 2025)
|  | G H Oldroyd |
|  | K Oldroyd | (Appointed 11 December 2025)
| Company number | 2033508 |
| Registered office | 15 Olympic Court |
|  | Whitehills Business Park |
|  | Blackpool |
|  | Lancs |
|  | FY4 5GU |
| Business address | 15 Olympic Court |
|  | Whitehills Business Park |
|  | Blackpool |
|  | Lancs |
|  | FY4 5GU |
| Accountants | Turner and Brown Limited |
|  | 105 Garstang Road |
|  | Preston |
|  | Lancs |
|  | PR1 1LD |

| Bankers | HSBC Bank PLC
|  | 11 St Annes Road West
|  | St Annes on Sea
|  | Lancashire
|  | FY8 1SA

Oldroyd Publishing Group Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Oldroyd Publishing Group Limited
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oldroyd Publishing Group Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the board of directors of Oldroyd Publishing Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Oldroyd Publishing Group Limited and state those matters that we have agreed to state to the board of directors of Oldroyd Publishing Group Limited as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oldroyd Publishing Group Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Oldroyd Publishing Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Oldroyd Publishing Group Limited. You consider that Oldroyd Publishing Group Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Oldroyd Publishing Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancs
PR1 1LD
27 May 2026
Oldroyd Publishing Group Limited
Statement of financial position
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 39,489 |  |  |  | 52,209 |  |
Investments |  | 6 | 170,687 |  |  |  | 170,687 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 210,176 |  |  |  | 222,896
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 1,222,963 |  |  |  | 1,270,058 |  |
Cash at bank and in hand |  |  | 27,419 |  |  |  | 11,726 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,250,382 |  |  |  | 1,281,784 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 744,085) |  |  |  | ( 595,624) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 506,297 |  |  |  | 686,160
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 716,473 |  |  |  | 909,056
Provisions for liabilities |  |  |  |  | ( 9,390) |  |  |  | ( 12,465)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 707,083 |  |  |  | 896,591
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 20,000 |  |  |  | 20,000
Profit and loss account |  |  |  |  | 687,083 |  |  |  | 876,591
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 707,083 |  |  |  | 896,591
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:
G H Oldroyd
Director
Company registration number: 2033508
Oldroyd Publishing Group Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Olympic Court, Whitehills Business Park, Blackpool, Lancs, FY4 5GU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Group Accounts
The company is the holding company of a small group and in entitled under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts. These accounts present information about the company as an individual undertaking and not about its group.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2024: 22 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2025 | 170,164 | 170,164 |  |  |  |  |
| Additions | 1,315 | 1,315 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 171,479 | 171,479 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 | 117,955 | 117,955 |  |  |  |  |
| Charge for the year | 14,035 | 14,035 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 131,990 | 131,990 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 39,489 | 39,489 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2024 | 52,209 | 52,209 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Investments

|  | Shares in group undertakings | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 170,687 | 170,687 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 170,687 | 170,687 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2024 | 170,687 | 170,687 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed by group undertakings |  | 1,199,707 | 1,242,920
| Other debtors |  | 23,256 | 27,138
|  |  | _______ | _______
|  |  | 1,222,963 | 1,270,058
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 20,011 | 7,668
| Amounts owed to group undertakings |  | 683,321 | 551,187
| Corporation tax |  | 5,592 | 6,229
| Social security and other taxes |  | 18,037 | 21,265
| Other creditors |  | 17,124 | 9,275
|  |  | _______ | _______
|  |  | 744,085 | 595,624
|  |  | _______ | _______

9. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Later than 1 year and not later than 5 years | 27,728 | 23,364
| _______ | _______

10. Directors advances, credits and guarantees

|  | Balance brought forward and o/standing | Balance brought forward and o/standing
|  | 2025 | 2024
|  | £ | £
| H D Oldroyd | - | 1,439
|  | _______ | _______

11. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| Neighbourhood Direct Limited | 520,884 | 607,927 | ( 399,257) | ( 267,123)
| Oldroyd Publishing Limited | 185,510 | 187,754 | 2,469,452 | 2,512,665
| Estates Press Limited | - | - | ( 104,039) | ( 104,039)
| Webwize UK Limited | - | - | ( 80,025) | ( 80,025)
| Homebuyers Services Advertising Limited | - | - | ( 100,000) | ( 100,000)
|  | _______ | _______ | _______ | _______

12. Controlling party
The company is not under the control of any one person.
13. Investments (continued)
Group Undertakings
Shares in group undertakings are valued at cost less provisions for permanent diminution in value. On this basis the company has the following investments in subsidiary companies, all of which are registered in England -
Name of subsidiary Ordinary 2025 % held 2024
Shares
held
Homebuyers Services Advertising Limited 100 15,072 100 15,072
Oldroyd Publishing Limited 100 - 100 -
Estates Press Limited 100 210 100 210
Neighbourhood Direct Limited 100 155,303 100 155,303
Webwize UK Limited 100 100 100 100
Neighbourhood Professionals Limited 1 1 100 1
Social Active Limited 1 1 100 1
_______ _______
170,687 170,687
_______ _______
The aggregate amount of the subsidiary companies' capital and reserves, as at 31 December 2025, and their profit or loss before taxation, for the year ended on that date, were as follows -
Name of subsidiary 2025 2024
Capital & Profit/ Capital & Profit/
Reserves (Loss) Reserves (Loss)
£ £ £ £
Homebuyers Services Advertising Limited 108,295 1,079 107,241 1,032
Oldroyd Publishing Limited (2,152,618) 57,444 (2,197,203) 51,620
Estates Press Limited 78,522 119 78,426 (73)
Neighbourhood Direct Limited 760,932 63,317 706,592 101,020
Webwize UK Limited 84,880 725 84,159 845
Neighbourhood Professionals Limited 1 - 1 -
Social Active Limited 1 - 1 -
The following companies did not trade during the year -
Homebuyers Services Advertising Limited
Estates Press Limited
Webwize UK Limited
Neighbourhood Professionals Limited
Social Active Limited