REGISTERED NUMBER: 08860046 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 June 2026

for

Oxygen Property Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B M Plant

REGISTERED OFFICE:

102 Chaveney Road

Quorn

Loughborough

LE12 8AD

REGISTERED NUMBER:

08860046 (England and Wales)

ACCOUNTANTS:

Financial Answers Limited

102 Chaveney Road

Quorn

Loughborough

Leicestershire

LE12 8AD

CURRENT ASSETS

Stocks

1,742,358

1,740,918

Debtors

5

45,944

41,386

Cash at bank

-

5,390

1,788,302

1,787,694

CREDITORS

Amounts falling due within one year

6

5,600

18,107

NET CURRENT ASSETS

1,782,702

1,769,587

TOTAL ASSETS LESS CURRENT LIABILITIES

1,782,702

1,769,587

CREDITORS

Amounts falling due after more than one year

7

1,823,671

1,823,671

NET LIABILITIES

(40,969

)

(54,084

)

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

99

99

Retained earnings

(41,069

)

(54,184

)

(40,969

)

(54,084

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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 8 September 2026 and were signed by:

B M Plant - Director

1.	STATUTORY INFORMATION

Oxygen Property Projects Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

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

Loan fees

Loan arrangement fees are recognised in the profit and loss account over the term of the loan.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.

DEBTORS

29.6.26

29.6.25

£

£

Amounts falling due within one year:

Trade debtors

11,861

-

Other debtors

14,583

15,003

26,444

15,003

Amounts falling due after more than one year:

Other debtors

19,500

26,383

Aggregate amounts

45,944

41,386

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.6.26

29.6.25

£

£

Bank loans and overdrafts

800

-

Trade creditors

118

138

Taxation and social security

1,605

1,204

Other creditors

3,077

16,765

5,600

18,107

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.6.26

29.6.25

£

£

Bank loans

1,414,000

1,414,000

Other creditors

409,671

409,671

1,823,671

1,823,671

8.	SECURED DEBTS

The following secured debts are included within creditors:

29.6.26

29.6.25

£

£

Bank loans

1,414,000

1,414,000