REGISTERED NUMBER: 12752118 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Oakley Trio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D P O'Neill

REGISTERED OFFICE:

45 Green Farm Road

Newport Pagnell

United Kingdom

Buckinghamshire

MK16 0JY

REGISTERED NUMBER:

12752118 (England and Wales)

ACCOUNTANTS:

Connolly Accountants & Business Advisors Ltd

Chartered Certified Accountants

The Stable Yard

25-33 Vicarage Road

Stony Stratford

Milton Keynes

Buckinghamshire

MK11 1BN

FIXED ASSETS

Tangible assets

4

21,649

34,075

Investment property

5

2,600,000

2,600,000

2,621,649

2,634,075

CURRENT ASSETS

Debtors

6

551,225

77,383

Cash at bank

122,051

59,486

673,276

136,869

CREDITORS

Amounts falling due within one year

7

786,226

682,081

NET CURRENT LIABILITIES

(112,950

)

(545,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,508,699

2,088,863

PROVISIONS FOR LIABILITIES

377,612

377,612

NET ASSETS

2,131,087

1,711,251

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

1,107,281

1,107,281

Retained earnings

1,023,805

603,969

SHAREHOLDERS' FUNDS

2,131,087

1,711,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 August 2026 and were signed by:

D P O'Neill - Director

1.	STATUTORY INFORMATION

Oakley Trio 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

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 and held in a separate reserve.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset, with 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.

Basic Financial Assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related companies 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant &

machinery

£

COST

At 1 June 2025

and 31 May 2026

62,130

DEPRECIATION

At 1 June 2025

28,055

Charge for year

12,426

At 31 May 2026

40,481

NET BOOK VALUE

At 31 May 2026

21,649

At 31 May 2025

34,075

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

2,600,000

NET BOOK VALUE

At 31 May 2026

2,600,000

At 31 May 2025

2,600,000

The fair value of the investment property at the year end has been determined by the directors on an open market for existing use basis

Fair value at 31 May 2026 is represented by:

£

Valuation in 2023

376,375

Valuation in 2025

1,100,000

Cost

1,123,625

2,600,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

94,108

77,123

Amounts owed by group undertakings

456,600

-

Other debtors

517

260

551,225

77,383

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

44,916

44,917

Amounts owed to group undertakings

506,172

570,093

Taxation and social security

231,812

65,933

Other creditors

3,326

1,138

786,226

682,081

8.	RELATED PARTY DISCLOSURES

At the reporting date, the balance owed to Oakley Lorien Limited, parent company was £506,172 (2025: £566,172). This loan is interest free and has no set repayment terms.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Oakley Lorien Limited.

The ultimate controlling party is D P O'Neill.