REGISTERED NUMBER: 13635173 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

OAKM LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

to

4

CURRENT ASSETS

Debtors

4

106,282

82,107

Cash at bank

8,523

15,151

114,805

97,258

CREDITORS

Amounts falling due within one year

5

(113,804

)

(96,260

)

NET CURRENT ASSETS

1,001

998

TOTAL ASSETS LESS CURRENT LIABILITIES

1,001

998

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

901

898

1,001

998

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

D O'Rourke - Director

1.	STATUTORY INFORMATION

OAKM Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13635173

Registered office:

Stone House

Stone Road Business Park

Stoke-On-Trent

Staffordshire

ST4 6SR

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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. The financial statements have been prepared under the historical cost convention.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(ii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See debtors note for the net carrying amount of the debtors.

REVENUE RECOGNITION

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Other debtors

106,282

82,107

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Bank loans and overdrafts

-

15,000

Trade creditors

1,860

-

Taxation and social security

110,244

79,160

Other creditors

1,700

2,100

113,804

96,260

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 29 September 2025 and the period ended 29 September 2024:

29.9.25

29.9.24

£

£

D O'Rourke

Balance outstanding at start of year

34,615

18,409

Amounts advanced

32,718

35,732

Amounts repaid

(24,376

)

(19,526

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

42,957

34,615

K McEllin

Balance outstanding at start of year

26,773

15,669

Amounts advanced

34,109

30,630

Amounts repaid

(24,376

)

(19,526

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

36,506

26,773

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transaction with directors are under normal market condition and/or not material.

8.	POST BALANCE SHEET EVENTS

There were no material events up to the date of approval of the financial statements by the board.