Oxford Estates Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Oxford Estates Limited For The Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Oxford Estates Limited For The Year Ended 31 March 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Oxford Estates 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 accounts of Oxford Estates Limited and state those matters that we have agreed to state to the directors of Oxford Estates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oxford Estates Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Oxford Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Oxford Estates Limited . You consider that Oxford Estates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Oxford Estates 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 financial statements.

28 July 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Oxford Estates Limited

Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 01937428

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		527		659
Investment Properties	5		1,540,000		1,540,000

			1,540,527		1,540,659
CURRENT ASSETS
Debtors		23,689		6,912
Cash at bank and in hand		3,239		257

		26,928		7,169
Creditors: Amounts Falling Due Within One Year		(1,400,668 )		(1,580,830 )

NET CURRENT ASSETS (LIABILITIES)			(1,373,740 )		(1,573,661 )

TOTAL ASSETS LESS CURRENT LIABILITIES			166,787		(33,002 )

Creditors: Amounts Falling Due After More Than One Year			(240,340 )		(1,094 )

PROVISIONS FOR LIABILITIES
Deferred taxation			(90,986 )		(69,150 )

NET LIABILITIES			(164,539 )		(103,246 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Income Statement			(164,639 )		(103,346 )

SHAREHOLDERS' FUNDS			(164,539)		(103,246)

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Oxford Estates Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Ken Brooks

Director

28 July 2026

The notes on pages 4 to 6 form part of these financial statements.

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Oxford Estates Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Oxford Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01937428 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company is showing net liabilities as at 31 March 2026. The directors have confirmed that they will continue to support the company financially, to allow it to continue its operations. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & fittings

20% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

...CONTINUED

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Oxford Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 3)

4. Tangible assets

	Fixtures & fittings
	£
Cost or Valuation
As at 1 April 2025	6,308

As at 31 March 2026	6,308

Depreciation
As at 1 April 2025	5,649
Provided during the period	132

As at 31 March 2026	5,781

Net Book Value
As at 31 March 2026	527

As at 1 April 2025	659

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Oxford Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	1,540,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	1,176,054	1,176,054

The fair value of investment properties has been determined by the directors at year end.

6. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

7. Related Party Transactions

Mr Ken Brooks and connected persons

The ultimate controlling party of the company.

During the year the company made net cash advances of £201,497 to (2025: received net cash advance of £5,953 from) Ken Brooks . At the end of the year the amount owed to Mr K Brooks was £1,250,903 (2025:£1,452,400).

Oxford Commercials Ltd

A company controlled by Mr Ken Brooks and connected parties.

During the year the company made loans of £Nil (2025:£Nil) to Oxford Commercials Ltd. The amount outstanding at the year end was £17,607 (2025:£17,607)

8. Non-Distributable Reserves

Shareholders' funds include undistributable reserves of £272,959 resulting from the revaluation of investment properties.

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