REGISTERED NUMBER: 06029435 (England and Wales)

Oxley & Coward Limited

Unaudited Financial Statements For The Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K H Sadiq

S R Sheppard

REGISTERED OFFICE:

Unit K

The Point

Bradmarsh Business Park

Rotherham

S60 1BP

REGISTERED NUMBER:

06029435 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Investment property

4

450,000

450,000

CURRENT ASSETS

Debtors

5

20,232

25,780

Cash at bank

380,710

274,578

400,942

300,358

CREDITORS

Amounts falling due within one year

6

49,855

24,041

NET CURRENT ASSETS

351,087

276,317

TOTAL ASSETS LESS CURRENT LIABILITIES

801,087

726,317

CAPITAL AND RESERVES

Called up share capital

7

94,000

94,000

Retained earnings

707,087

632,317

SHAREHOLDERS' FUNDS

801,087

726,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

S R Sheppard - Director

1.	STATUTORY INFORMATION

Oxley & Coward 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 represents rents receivable in the period, excluding value added tax.

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.

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 (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

450,000

NET BOOK VALUE

At 31 December 2025

450,000

At 31 December 2024

450,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2014

222,362

Valuation in 2018

(300,000

)

Cost

527,638

450,000

Investment property was valued on an open market basis on 19 September 2019 by Neal A Keally BSc (Hons) MRICS .

The directors consider this valuation approximates to the market value at 31 December 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,100

25,347

Other debtors

6,132

433

20,232

25,780

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

22,216

7,052

VAT

4,465

4,549

Accruals and deferred income

23,174

12,440

49,855

24,041

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

94,000

Ordinary

£1

94,000

94,000