Oldroyd Publishing Group Limited 31/12/2025 iXBRL

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