The Oak And Rope Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08762239

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,474		7,486
Tangible Assets	5		102,097		122,832

			106,571		130,318
CURRENT ASSETS
Stocks	6	145,000		160,000
Debtors	7	33,418		28,327
Cash at bank and in hand		9,558		3,317

		187,976		191,644
Creditors: Amounts Falling Due Within One Year	8	(143,492 )		(279,060 )

NET CURRENT ASSETS (LIABILITIES)			44,484		(87,416 )

TOTAL ASSETS LESS CURRENT LIABILITIES			151,055		42,902

Creditors: Amounts Falling Due After More Than One Year	9		(118,284 )		(8,661 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		-		(11,431 )

NET ASSETS			32,771		22,810

CAPITAL AND RESERVES
Called up share capital	11		60		60
Profit and Loss Account			32,711		22,750

SHAREHOLDERS' FUNDS			32,771		22,810

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The Oak And Rope Company Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

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

The director acknowledges her 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 Profit and Loss Account.

On behalf of the board

Ms Jeanette Aurdal

Director

27th July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Oak And Rope Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08762239 . The registered office is Ileden Farm Barns, Ileden Lane, Kingston, Canterbury, Kent, CT4 6HP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover includes revenue earned from the sale of goods.

Sale of goods

Turnover from the sale of goods is recognised when the order is placed by the customer.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are web development expenditure. It is amortised to profit and loss account over its estimated economic life of 7 years.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

A full years depreciation is charged in the year of acquisition and none in the year of disposal.

Leasehold	15 years
Plant & Machinery	25% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% reducing balance

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value.

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The Oak And Rope Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.

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. 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.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 10)

4. Intangible Assets

	Goodwill	Other	Development Costs	Total
	£	£	£	£
Cost
As at 1 November 2024	40,000	-	36,580	76,580
Disposals	(40,000 )	-	-	(40,000 )

As at 31 October 2025	-	-	36,580	36,580

Amortisation
As at 1 November 2024	40,000	9,396	19,698	69,094
Provided during the period	-	-	12,408	12,408
Disposals	(40,000 )	(9,396 )	-	(49,396 )

As at 31 October 2025	-	-	32,106	32,106

Net Book Value
As at 31 October 2025	-	-	4,474	4,474

As at 1 November 2024	-	(9,396 )	16,882	7,486

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 November 2024	102,729	155,501	126,397	42,551	427,178
Additions	-	4,656	-	-	4,656

As at 31 October 2025	102,729	160,157	126,397	42,551	431,834

...CONTINUED

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The Oak And Rope Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	48,012	122,608	98,921	34,805	304,346
Provided during the period	7,879	10,081	5,495	1,936	25,391

As at 31 October 2025	55,891	132,689	104,416	36,741	329,737

Net Book Value
As at 31 October 2025	46,838	27,468	21,981	5,810	102,097

As at 1 November 2024	54,717	32,893	27,476	7,746	122,832

6. Stocks

	2025	2024
	£	£
Work in progress	145,000	160,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,839	8,242
Prepayments and accrued income	14,625	8,421
Other debtors	8,954	11,664

	33,418	28,327

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	68,675	71,767
Bank loans and overdrafts	8,625	10,506
VAT	28,052	13,364
Other creditors	2,102	1,989
Accruals and deferred income	36,038	31,275
Director's loan account	-	150,159

	143,492	279,060

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	8,661
Director's loan account	118,284	-

	118,284	8,661

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The Oak And Rope Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	-	11,431

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	60	60

12. Pension Commitments

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2025 - £2,102 (2024 - £1,988 were due to the fund. They are included in Other Creditors.

13. Ultimate Controlling Party

The company's ultimate controlling party is Jeanette Aurdal by virtue of her ownership of 100% of the issued share capital in the company.

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