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Oyster House Limited
Annual Report and Unaudited Financial Statements
Year Ended 31 October 2025

Registration number: 09037473

Oyster House Limited

Contents

Balance Sheet | 1 to 2
Notes to the Financial Statements | 3 to 7

Oyster House Limited

Balance Sheet

31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 2,841,256 | 2,841,256
Current assets |  |  |
Debtors | 5 | 62,917 | -
Cash at bank and in hand |  | 785 | 963
|  | 63,702 | 963
Creditors: Amounts falling due within one year | 6 | (230,172) | (314,819)
Net current liabilities |  | (166,470) | (313,856)
Net assets |  | 2,674,786 | 2,527,400
Capital and reserves |  |  |
Called up share capital | 8 | 10 | 10
Profit and loss account |  | 2,674,776 | 2,527,390
Shareholders' funds |  | 2,674,786 | 2,527,400

Oyster House Limited

Balance Sheet

31 October 2025

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 28 July 2026 and signed on its behalf by:

......................................... Mr S Burgin Director

Company Registration Number: 09037473

Oyster House Limited

Notes to the Financial Statements

Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
Membland Villa
Membland
Newton Ferrers
Plymouth
Devon
PL8 1HT

The principal place of business is:
1 Kemmings Close
Paignton
Devon
TQ4 7TW

These financial statements were authorised for issue by the Board on 28 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', including Section 1A, and the Companies Act 2006.

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.

The functional and presentational currency is pounds sterling.

Group accounts not prepared

The company is exempt from the requirement to prepare group accounts.

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Oyster House Limited

Notes to the Financial Statements

Year Ended 31 October 2025

2 | Accounting policies (continued)

Investments

Investments in equity shares which are not publicly traded, and where fair value cannot be measured reliably, are measured at cost less impairment. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Classification
The company holds the following financial instruments:
• Short term other debtors and creditors; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Oyster House Limited

Notes to the Financial Statements

Year Ended 31 October 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2,841,256 | 2,841,256

Subsidiaries | £
Cost or valuation
At 1 November 2024 and at 31 October 2025 | 2,841,256
Carrying amount
At 31 October 2025 | 2,841,256
At 31 October 2024 | 2,841,256

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
BFP Holdings Limited | 1 Kemmings Close, TQ4 7TW | ordinary | 100% | 100%

Subsidiary undertakings
BFP Holdings Limited The principal activity of BFP Holdings Limited is that of a holding company. The company acquired all of the issued share capital of BFP Holdings Limited on 30 September 2016.

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 9 | 62,917 | -
|  | 62,917 | -

Oyster House Limited

Notes to the Financial Statements

Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 38,000
Amounts due to group undertakings | 9 | - | 47,567
Other creditors |  | 229,272 | 228,352
Accrued expenses |  | 900 | 900
|  | 230,172 | 314,819

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 38,000

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 8 | 8 | 8 | 8
"B" Ordinary shares of £1 each | 2 | 2 | 2 | 2
| 10 | 10 | 10 | 10

Oyster House Limited

Notes to the Financial Statements

Year Ended 31 October 2025

9 | Related party transactions

Summary of transactions with subsidiaries

Foremost Packaging Limited
Interest free loans were provided. At the balance sheet date the amount due from Foremost Packaging Limited was £62,917 (2024: £(47,567)).