Registration number: 00557903 (England & Wales)

Oakleaze Holdings Limited

(Registration number: 00557903)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	2,226,200	2,171,200
Current assets
Stocks		-	194,190
Debtors	5	9,371	11,311
Cash at bank and in hand		348,152	571,359
		357,523	776,860
Creditors: Amounts falling due within one year	6	(165,998)	(463,982)
Net current assets		191,525	312,878
Total assets less current liabilities		2,417,725	2,484,078
Creditors: Amounts falling due after more than one year	6	-	(8,333)
Net assets		2,417,725	2,475,745
Capital and reserves
Called up share capital		14,330	14,330
Capital redemption reserve		670	670
Revaluation reserve		1,211,675	1,129,865
Other reserves		3,649	3,649
Retained earnings		1,187,401	1,327,231
Shareholders' funds		2,417,725	2,475,745

For the financial year ending 31 December 2025 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 16 September 2026 and signed on its behalf by:
 

N A Maunton
Company secretary and director

Oakleaze Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1

General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
6 Kingway View
Corston
Malmesbury
SN16 0HG

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

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

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of rent to customers.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

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

The current corporation 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.

Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Oakleaze Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Investment property

The carrying value of the investment property is considered annually by the directors in the light of known movements and trends in the property markets and taking account of directors' knowledge and experience of the market place for such properties. Periodically, the directors consult with professional advisers to confirm that their views are in line with those of the industry. The directors consider that this accounting policy results in the accounts giving a true and fair view. The aggregate surplus or deficit arising on revaluation is charged to the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. 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 debtors.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Oakleaze Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was as follows:

	2025  No.	2024  No.
Average number of employees	3	3

Oakleaze Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4

Investment properties

	£
At 1 January 2025	2,171,200
Change in value on revaluation	55,000
At 31 December 2025	2,226,200

Investment properties are carried at valuation. The carrying amount of £2,226,200 (2024: £2,171,200) was assessed by the directors for the position at 31 December 2025 on the basis of market value of similar properties in the area. If the investment properties were measured using the historic cost model, the carrying amounts would have been £900,399 (2024: £900,399).

5

Debtors

	2025 £	2024 £
Trade debtors	2,480	6,827
Receivables from related parties	2,741	-
Prepayments	2,158	2,984
Other debtors	1,992	1,500
	9,371	11,311

6

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	-	138,323
Trade creditors		86	7,319
Taxation and social security		9,927	125,804
Other creditors		155,985	192,536
		165,998	463,982

7

Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	10,000
Other borrowings	-	128,323
	-	138,323

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	8,333

Bank borrowings

The bank loan relates to a bounce back loan is denominated in GB£ with a nominal interest rate of 2.5%. The carrying amount at year end is £nil (2024 - £18,333).

Oakleaze Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8

Deferred tax

Deferred tax assets and liabilities

2025	Liability £
Fixed asset timing differences	(312)
Capital gains/(losses)	114,126
	113,814