Oaktree Farm Care Limited - Filleted accounts

Oaktree Farm Care Limited
Registered number:		07985122
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		326,250			354,048

Current assets
Debtors	4	28,932			23,167
Cash at bank and in hand		13,527			43,316
		42,459			66,483

Creditors: amounts falling due within one year	5	(55,661)			(89,957)

Net current liabilities			(13,202)			(23,474)

Net assets			313,048			330,574

Capital and reserves
Called up share capital			1			1
Profit and loss account			313,047			330,573

Shareholder's funds			313,048			330,574

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A J Churcher
Director
Approved by the board on 31 July 2026

Oaktree Farm Care Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			Not provided
	Plant and machinery			over 4 years
	Motor Vehicles			over 6 years
	Fixtures, fittings, tools and equipment			over 10 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.


	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					14		26


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	59,250		459,426		442,117		960,793
	Additions	-		-		36,580		36,580
	At 31 March 2026	59,250		459,426		478,697		997,373

	Depreciation
	At 1 April 2025	-		305,310		301,435		606,745
	Charge for the year	-		24,374		40,004		64,378
	At 31 March 2026	-		329,684		341,439		671,123

	Net book value
	At 31 March 2026	59,250		129,742		137,258		326,250
	At 31 March 2025	59,250		154,116		140,682		354,048


4	Debtors					2026		2025
£							£

	Trade debtors					14,816		9,585
	Other debtors					14,116		13,582
						28,932		23,167


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Corporation tax					471		3,598
	Other taxes and social security costs					12,185		-
	Other creditors					43,005		86,359
						55,661		89,957


6	Other information

	Oaktree Farm Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Oaktree Farm
	Copsale Road
	Copsale Road
	West Sussex
	RH13 6QT