Ox Living Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11549202

Ox Living Limited

Filleted Unaudited Financial Statements

31 December 2025

Ox Living Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Ox Living Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	15,038	14,012

Current assets

Stocks		414	–
Debtors	7	536,596	574,842
Cash at bank and in hand		179,901	166,473
		---------	---------
		716,911	741,315

Creditors: amounts falling due within one year	8	919,196	910,047
		---------	---------
Net current liabilities		202,285	168,732
		---------	---------
Total assets less current liabilities		( 187,247)	( 154,720)

Creditors: amounts falling due after more than one year	9	22,276	28,983
		---------	---------
Net liabilities		( 209,523)	( 183,703)
		---------	---------

Capital and reserves

Called up share capital	113	100
Profit and loss account	( 209,636)	( 183,803)
	---------	---------
Shareholders deficit	( 209,523)	( 183,703)
	---------	---------

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 comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ox Living Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Mr D C Granat
Director

Company registration number: 11549202

Ox Living Limited

Notes to the Financial Statements

Year ended 31 December 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 5b Lower Farm Barns, Bainton, Bucknell, Oxfordshire, OX27 7LT, United Kingdom.

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.

Going concern

The director has considered the basis of the preparation of the accounts and is satisfied that the accounts should be prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of investment property in the ordinary course of the company's activities. Turnover is show net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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 liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 14 ).

5. Share capital

The company has issued 510,000 Ordinary A shares at par giving a share capital total at £51.

The company has issued 113,333 Ordinary B shares at par giving a share capital total at £11.33.

The company has issued 510,000 Ordinary B shares at par giving a share capital total at £51.

Due to the rounding factor the accounts have been prepared with, the balance sheet shows £113.33 of share capital.

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 January 2025	–	22,469	22,469
Additions	3,873	1,755	5,628
	-------	--------	--------
At 31 December 2025	3,873	24,224	28,097
	-------	--------	--------
Depreciation
At 1 January 2025	–	8,457	8,457
Charge for the year	816	3,786	4,602
	-------	--------	--------
At 31 December 2025	816	12,243	13,059
	-------	--------	--------
Carrying amount
At 31 December 2025	3,057	11,981	15,038
	-------	--------	--------
At 31 December 2024	–	14,012	14,012
	-------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	19,761	115,432
Other debtors	516,835	459,410
	---------	---------
	536,596	574,842
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,553	8,400
Trade creditors	70,971	100,597
Social security and other taxes	33,564	18,520
Other creditors	807,108	782,530
	---------	---------
	919,196	910,047
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	22,276	28,983
	--------	--------

10. Directors' advances, credit and guarantees

At the year end, the company was owed £nil (2024: £1,254) by the Director.

11. Related party transactions

At the year end, the company was owed £13,299 (2024: £42,188) by companies related by common control. At year end, the company owed £585,329 (2024: £591,624) to companies related by common control.