Registration number: 08047797

Oxford Sky Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Oxford Sky Ltd

(Registration number: 08047797)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	578	844
Investment property	5	450,000	450,000
		450,578	450,844
Current assets
Cash at bank and in hand		8,276	4,583
Creditors: Amounts falling due within one year	6	(21,280)	(20,601)
Net current liabilities		(13,004)	(16,018)
Total assets less current liabilities		437,574	434,826
Creditors: Amounts falling due after more than one year	6	(369,151)	(380,894)
Net assets		68,423	53,932
Capital and reserves
Called up share capital	7	100	100
Retained earnings		68,323	53,832
Shareholders' funds		68,423	53,932

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 August 2026 and signed on its behalf by:
 

.........................................

Dr M Yun
Director

Oxford Sky Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
22 Haydock Road
Bicester
Oxfordshire
OX26 1BG

These financial statements were authorised for issue by the Board on 24 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company is dependent on the support of its directors. On the assumption that this support will continue the financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received and revenue being recognised from the receipt of rent from investment property and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Oxford Sky Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
The freehold property is not depreciated as the directors consider that the residual value is not less than the net book value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Reducing balance
Fixtures and fittings	10% Straight line

Investment property

Investment property is carried at fair value. Fair value is determined by reference to current market prices for comparable real estate and may incorporate valuations obtained from independent external valuers where appropriate. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Oxford Sky Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2025	22,716	9,529	32,245
At 30 April 2026	22,716	9,529	32,245
Depreciation
At 1 May 2025	22,427	8,974	31,401
Charge for the year	155	111	266
At 30 April 2026	22,582	9,085	31,667
Carrying amount
At 30 April 2026	134	444	578
At 30 April 2025	289	555	844

5	Investment properties

	2026 £
At 1 May	450,000
At 30 April	450,000

There has been no valuation of investment property by an independent valuer.

Oxford Sky Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,870	4,271
Accruals and deferred income	1,660	1,580
Other creditors	14,750	14,750
	21,280	20,601

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans owed to directors	8	369,151	380,894

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

	2026 £	2025 £
Non-current loans and borrowings
Loans owed to directors	369,151	380,894