OMBS Oxford Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 16349832

		31 August 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		22,500
Tangible Assets	5		15,712

			38,212
CURRENT ASSETS
Debtors	6	32,237
Cash at bank and in hand		731,535

		763,772
Creditors: Amounts Falling Due Within One Year	7	(418,841 )

NET CURRENT ASSETS (LIABILITIES)			344,931

TOTAL ASSETS LESS CURRENT LIABILITIES			383,143

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,007 )

NET ASSETS			380,136

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			380,036

SHAREHOLDERS' FUNDS			380,136

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OMBS Oxford Limited

Balance Sheet (continued)

As At 31 August 2026

For the period ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Bethray

Director

8 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

OMBS Oxford Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16349832 . The registered office is Oxford Media & Business School, 1 Cambridge Terrace, Oxford, OX1 1RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The directors continue to adopt the going concern basis of accounting in preparing financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	10% - on cost
Computer Equipment	33% - on cost

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

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OMBS Oxford Limited

Notes to the Financial Statements (continued)

For the Period 28 March 2025 to 31 August 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 10

4. Intangible Assets

	Goodwill
	£
Cost
As at 28 March 2025	-
Additions	25,000

As at 31 August 2026	25,000

...CONTINUED

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OMBS Oxford Limited

Notes to the Financial Statements (continued)

For the Period 28 March 2025 to 31 August 2026

Amortisation
As at 28 March 2025	-
Impairment losses	2,500

As at 31 August 2026	2,500

Net Book Value
As at 31 August 2026	22,500

As at 28 March 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 28 March 2025	-	-	-
Additions	1,344	20,778	22,122

As at 31 August 2026	1,344	20,778	22,122

Depreciation
As at 28 March 2025	-	-	-
Provided during the period	271	6,139	6,410

As at 31 August 2026	271	6,139	6,410

Net Book Value
As at 31 August 2026	1,073	14,639	15,712

As at 28 March 2025	-	-	-

6. Debtors

	31 August 2026
	£
Due within one year
Other debtors	32,237

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OMBS Oxford Limited

Notes to the Financial Statements (continued)

For the Period 28 March 2025 to 31 August 2026

7. Creditors: Amounts Falling Due Within One Year

	31 August 2026
	£
Trade creditors	861
Other creditors	279,632
Taxation and social security	138,348

	418,841

8. Share Capital

	31 August 2026
	£
Allotted, Called up and fully paid	100

9. Ultimate Controlling Party

The company's ultimate controlling parties are Mr J Bethray, Dr M Bethray, Mrs A Freeman & Mr K Freeman by virtue of their ownership of 100% of the issued share capital in the company.

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