Oasis Moreton Hall & Clacton Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09180553

Oasis Moreton Hall & Clacton Limited

Unaudited financial statements

31 December 2025

Oasis Moreton Hall & Clacton Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		–		86,852

Current assets

Debtors	6	370,744		284,356

Creditors: Amounts falling due within one year	7	( 6,069)		( 3,971)
		---------		---------
Net current assets			364,675		280,385
			---------		---------
Total assets less current liabilities			364,675		367,237

Provisions

Taxation including deferred tax	8	–		( 21,713)
Other provisions	8	–		( 23,880)
		----		-------
			–		(45,593)

Accruals and deferred income	–	( 2,562)
	---------	---------
Net assets	364,675	319,082
	---------	---------

Capital and reserves

Called up share capital	1	1
Revaluation reserve	–	65,138
Other reserves	23,880	–
Profit and loss account	340,794	253,943
	---------	---------
Shareholders funds	364,675	319,082
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Oasis Moreton Hall & Clacton Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 8 September 2026 , and are signed on behalf of the board by:

Mr B J Blake

Director

Company registration number: 09180553

Oasis Moreton Hall & Clacton Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 34-52 Out Westgate, Bury St Edmunds, Suffolk, IP33 3PA, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Tangible assets

	Freehold property
	£
Cost or valuation
At 1 January 2025	86,852
Transfers	( 86,852)
	-------
At 31 December 2025	–
	-------
Depreciation
At 1 January 2025 and 31 December 2025	–
	-------
Carrying amount
At 31 December 2025	–
	-------
At 31 December 2024	86,852
	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	3,375
Amounts owed by group undertakings	370,744	209,933
Other debtors	–	71,048
	---------	---------
	370,744	284,356
	---------	---------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	297	192
Amounts owed to group undertakings	5,772	3,779
	------	------
	6,069	3,971
	------	------

8. Provisions

	Onerous contracts	Deferred tax	Total
	£	£	£
At 1 January 2025	23,880	21,713	45,593
Additions	–	( 21,713)	( 21,713)
Transfers	( 23,880)	–	( 23,880)
	-------	-------	-------
At 31 December 2025	–	–	–
	-------	-------	-------

During the year the company disposed of its property to a fellow subsidiary at book value. The acquiring company agreed to accept and indemnify the company against all claims against it for historic and future maintenance costs for which a provision for onerous contracts had previously been made of £23,880. The directors consider that due to the circumstances of the extinguishment of the provision that amount is in essence a capital contribution and this has been recorded as such.