REGISTERED NUMBER: 13045180 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Oakmere Timber Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Latham

REGISTERED OFFICE:

25 Church Street

Kelsall

Tarporley

Cheshire

CW6 0QB

REGISTERED NUMBER:

13045180 (England and Wales)

ACCOUNTANTS:

Craven Dalton

PO Box 284

Wirral

CH29 9GW

FIXED ASSETS

Tangible assets

4

65,712

40,905

CURRENT ASSETS

Stocks

5

51,400

40,222

Debtors

6

10,497

-

Cash at bank

37,565

29,510

99,462

69,732

CREDITORS

Amounts falling due within one year

7

19,633

16,901

NET CURRENT ASSETS

79,829

52,831

TOTAL ASSETS LESS CURRENT LIABILITIES

145,541

93,736

CREDITORS

Amounts falling due after more than one year

8

(26,513

)

(7,653

)

PROVISIONS FOR LIABILITIES

(12,485

)

(7,772

)

NET ASSETS

106,543

78,311

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

106,533

78,301

106,543

78,311

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 4 August 2026 and were signed by:

C Latham - Director

1.	STATUTORY INFORMATION

Oakmere Timber 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

47,167

24,147

353

71,667

Additions

3,894

39,825

-

43,719

At 30 November 2025

51,061

63,972

353

115,386

DEPRECIATION

At 1 December 2024

18,166

12,262

334

30,762

Charge for year

7,625

11,268

19

18,912

At 30 November 2025

25,791

23,530

353

49,674

NET BOOK VALUE

At 30 November 2025

25,270

40,442

-

65,712

At 30 November 2024

29,001

11,885

19

40,905

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

24,147

Additions

39,825

At 30 November 2025

63,972

DEPRECIATION

At 1 December 2024

12,262

Charge for year

11,268

At 30 November 2025

23,530

NET BOOK VALUE

At 30 November 2025

40,442

At 30 November 2024

11,885

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

42,100

38,180

Work-in-progress

9,300

2,042

51,400

40,222

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

3,688

-

Directors' loan accounts

6,809

-

10,497

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

12,308

4,827

Tax

2,058

8,602

VAT

4,190

1,185

Directors' loan accounts

-

1,210

Accrued expenses

1,077

1,077

19,633

16,901

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

26,513

7,653

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

38,821

12,480

The hire purchase liability is secured on the asset concerned.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

C Latham

Balance outstanding at start of year

(1,210

)

1,291

Amounts advanced

8,519

25,499

Amounts repaid

(500

)

(28,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,809

(1,210

)