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Company No: 02168925 (England and Wales)

# OAKFLOWER LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

OAKFLOWER LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

OAKFLOWER LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 January 2026
OAKFLOWER LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Stocks |  | 1,735,081 |  | 1,857,355
Debtors | 3 | 99,395 |  | 31,968
Cash at bank and in hand |  | 229,288 |  | 150,113
|  | 2,063,764 |  | 2,039,436
Creditors: amounts falling due within one year | 4 | ( 253,073) |  | ( 243,737)
Net current assets |  | 1,810,691 |  | 1,795,699
Total assets less current liabilities |  | 1,810,691 |  | 1,795,699
Net assets |  | 1,810,691 |  | 1,795,699
Capital and reserves |  |  |  |
Called-up share capital | 5 | 3 |  | 3
Profit and loss account |  | 1,810,688 |  | 1,795,696
Total shareholders' funds |  | 1,810,691 |  | 1,795,699

For the financial year ending 31 January 2026 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Oakflower Limited (registered number: 02168925) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

N M Green Director |

06 August 2026

OAKFLOWER LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
OAKFLOWER LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Oakflower Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 7 Pollen Street, London, W1S 1NJ, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Turnover

Revenue represents sales of properties and rent receivable excluding value added tax, as well as recharged expenses.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 0 |  | 0

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 35,868 |  | 20,097
Other debtors | 63,527 |  | 11,871
| 99,395 |  | 31,968

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 21,366 |  | 18,975
Amounts owed to related parties | 150,000 |  | 150,000
Corporation tax | 3,505 |  | 27,200
Other taxation and social security | 195 |  | 195
Other creditors | 78,007 |  | 47,367
| 253,073 |  | 243,737

#### 5. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3 Ordinary shares of £ 1.00 each | 3 |  | 3

#### 6. Related party transactions

At 31 January 2026, £100,000 (2025: £100,000) was due to the parent company. The loan bears interest at a rate of 8% per annum and is repayable on demand.
At 31 January 2026, £50,000 (2025: £50,000) was due to a company which holds a participating interest in Oakflower Limited. The loan bears interest at a rate of 8% per annum and is repayable on demand.