Oppidan (SR) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12913698

Oppidan (SR) Limited

Filleted Unaudited Financial Statements

31 October 2025

Oppidan (SR) Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Oppidan (SR) Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Current assets

Stocks		794,919	2,059,397
Debtors	5	125,532	826
Cash at bank and in hand		1,238,759	113,486
		------------	------------
		2,159,210	2,173,709

Creditors: amounts falling due within one year	6	1,766,572		2,176,126
		------------		------------
Net current assets/(liabilities)			392,638		( 2,417)
			---------		-------
Total assets less current liabilities			392,638		( 2,417)
			---------		-------
Net assets/(liabilities)			392,638		( 2,417)
			---------		-------

Capital and reserves

Called up share capital	7	2	2
Profit and loss account		392,636	( 2,419)
		---------	-------
Shareholders funds/(deficit)		392,638	( 2,417)
		---------	-------

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.

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.

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 were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

S C Uloth	M J Fuller
Director	Director

Company registration number: 12913698

Oppidan (SR) Limited

Notes to the Financial Statements

Year ended 31 October 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 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Amounts owed by related undertakings	110,000	–
Other debtors	15,532	826
	---------	----
	125,532	826
	---------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	955,546
Trade creditors	57,297	25,315
Amounts owed to group undertakings	875,998	492,967
Accruals and deferred income	2,100	2,000
Corporation tax	130,879	–
Amounts owed to related undertakings	700,298	700,298
	------------	------------
	1,766,572	2,176,126
	------------	------------

The bank loans and overdrafts are secured by charges over the property held within work in progress.

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

8. Related party transactions

The company is a wholly owned subsidiary of Oppidan Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with Oppidan Limited or other wholly owned subsidiaries within the group. At the year end the company was owed £110,000 (2024: £0) by related undertakings controlled by company directors. At the year end the company owed £700,298 (2024: £700,298) to related undertakings controlled by company directors. All loans from/to related undertakings are unsecured and repayable on demand.

9. Controlling party

The company is a wholly owned subsidiary of Oppidan Limited, a company incorporated in England and Wales. The registered office of Oppidan Limited is 146 New London Road, Chelmsford, Essex, CM2 0AW.