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Registered number: 06225848
High Oak Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06225848
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 658 -
Investments 5 100 100
758 100
CURRENT ASSETS
Stocks 6 1,135,393 713,506
Debtors 7 2,362 400
Cash at bank and in hand 138,964 796,195
1,276,719 1,510,101
Creditors: Amounts Falling Due Within One Year 8 (256,697 ) (403,317 )
NET CURRENT ASSETS (LIABILITIES) 1,020,022 1,106,784
TOTAL ASSETS LESS CURRENT LIABILITIES 1,020,780 1,106,884
Creditors: Amounts Falling Due After More Than One Year 9 (1,685 ) (1,685 )
NET ASSETS 1,019,095 1,105,199
CAPITAL AND RESERVES
Called up share capital 10 200 200
Income Statement 1,018,895 1,104,999
SHAREHOLDERS' FUNDS 1,019,095 1,105,199
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For the year ending 30 April 2026 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 his 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 James Croke
Director
31/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
High Oak Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06225848 . The registered office is 1st Floor Woodgate Studios, 2-8 Games Road, Cockfosters, Hertfordshire, EN4 9HN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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:
Freehold no depreciation
Plant & Machinery over 5 years
Motor Vehicles over 5 years
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. 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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2025 34,007 666 26,751 61,424
Additions - 877 - 877
As at 30 April 2026 34,007 1,543 26,751 62,301
Depreciation
As at 1 May 2025 34,007 666 26,751 61,424
Provided during the period - 219 - 219
As at 30 April 2026 34,007 885 26,751 61,643
Net Book Value
As at 30 April 2026 - 658 - 658
As at 1 May 2025 - - - -
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 May 2025 100
As at 30 April 2026 100
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 100
As at 1 May 2025 100
6. Stocks
2026 2025
£ £
Stock 1,135,393 713,506
7. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,362 400
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts - 10,000
Amounts owed to group undertakings 251,733 389,519
Other creditors 1,993 1,490
Taxation and social security 2,971 2,308
256,697 403,317
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,685 1,685
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
11. Related Party Transactions
Locon Lettings Ltd
Locon Lettings Ltd is a wholly owned subsidiary of the Company and at the balance sheet date £251,733  was due to Locon Lettings Ltd to the Company. In 2024 £389,519 was due to Locon Letting Ltd to the Company.
12. Ultimate Controlling Party
The company's ultimate controlling party is James Michael Croke by virtue of his ownership of 100% of the issued share capital in the company.
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