REGISTERED NUMBER: 04547000 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

NORTH OXFORD PROPERTY SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

D L Swailes

REGISTERED OFFICE:

4th Floor, St James House

St. James Square

Cheltenham

GL50 3PR

REGISTERED NUMBER:

04547000 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Intangible assets

4

64,682

122,480

Property, plant and equipment

5

51,389

45,174

Investment property

6

730,178

730,178

846,249

897,832

CURRENT ASSETS

Debtors

7

1,524,737

1,255,719

Cash at bank and in hand

245,328

90,672

1,770,065

1,346,391

CREDITORS

Amounts falling due within one year

8

698,402

366,902

NET CURRENT ASSETS

1,071,663

979,489

TOTAL ASSETS LESS CURRENT LIABILITIES

1,917,912

1,877,321

CREDITORS

Amounts falling due after more than one year

9

675,956

692,707

NET ASSETS

1,241,956

1,184,614

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,241,856

1,184,514

SHAREHOLDERS' FUNDS

1,241,956

1,184,614

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

D L Swailes - Director

1.	STATUTORY INFORMATION

North Oxford Property Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business of £1,244,154, is being amortised evenly over its estimated useful life of 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on cost

Office equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions:

Deferred tax assets are recognised only to the extent that directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantially enacted at the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

1,244,154

Amortisation

At 1 December 2024

1,121,674

Amortisation for year

57,798

At 30 November 2025

1,179,472

Net book value

At 30 November 2025

64,682

At 30 November 2024

122,480

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 December 2024

12,943

5,878

14,596

Additions

-

2,901

398

At 30 November 2025

12,943

8,779

14,994

Depreciation

At 1 December 2024

12,943

4,437

8,595

Charge for year

-

868

1,279

At 30 November 2025

12,943

5,305

9,874

Net book value

At 30 November 2025

-

3,474

5,120

At 30 November 2024

-

1,441

6,001

Motor

Office

vehicles

equipment

Totals

£

£

£

Cost

At 1 December 2024

43,502

53,413

130,332

Additions

19,366

1,722

24,387

At 30 November 2025

62,868

55,135

154,719

Depreciation

At 1 December 2024

24,337

34,846

85,158

Charge for year

11,534

4,491

18,172

At 30 November 2025

35,871

39,337

103,330

Net book value

At 30 November 2025

26,997

15,798

51,389

At 30 November 2024

19,165

18,567

45,174

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 December 2024

and 30 November 2025

730,178

Net book value

At 30 November 2025

730,178

At 30 November 2024

730,178

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

108,134

228,997

Other debtors

1,416,603

1,026,722

1,524,737

1,255,719

There is an amount included in ‘Other debtors’ of £1,190,679 that relates to loans provided by group companies. No interest is charged on these balances.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,752

14,893

Trade creditors

18,520

16,442

Taxation and social security

239,722

261,903

Other creditors

425,408

73,664

698,402

366,902

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

675,956

692,707