Company No: 05870336 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	1		1
		1		1
Current assets
Debtors	4	496,720		516,984
Cash at bank and in hand		104		14
		496,824		516,998
Creditors: amounts falling due within one year	5	( 749,104)		( 749,104)
Net current liabilities		(252,280)		(232,106)
Total assets less current liabilities		(252,279)		(232,105)
Net liabilities		( 252,279)		( 232,105)
Capital and reserves
Called-up share capital		300		300
Profit and loss account		( 252,579 )		( 232,405 )
Total shareholders' deficit		( 252,279)		( 232,105)

For the financial year ending 31 January 2026 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Oaklea Construction Limited (registered number: 05870336) were approved and authorised for issue by the Board of Directors on 18 May 2026. They were signed on its behalf by:

P B Sheeran Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Oaklea Construction Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Nantwich Road, Stanthorne, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At 31 January 2026, the company had net current liabilities and net liabilities of £252,279 (2025: £232,106) and generated a loss for the period of £20,174 (2025: £19,471).

The directors have considered the appropriateness of preparing the accounts on a going concern basis. In their review, they have gained assurances from the related party creditors, that the amounts owing will not be recalled for payment unless the company has sufficient cash reserves to settle the outstanding balances, which is not expected to be within 12 months of the date of approval of these financial statements. In addition, group support is available to assist the company in meeting its liabilities as they fall due for payment.

Therefore, the directors believe it is appropriate to prepare the accounts to 31 January 2026 on a going concern basis and there will be no adverse effect on solvency for more than 12 months after the date of approval of the financial statements.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Impairment of assets

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 the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investment in subsidiaries are measured at cost less accumulated impairment.

2. Employees

	2026		2025
	Number		Number
The Company has no employees other than the directors, who did not receive any remuneration	0		0

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 February 2025	1
At 31 January 2026	1
Carrying value at 31 January 2026	1
Carrying value at 31 January 2025	1

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	496,720		516,984

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to related parties	749,104		749,104

6. Related party transactions

At 31 January 2026, £749,104 (2025: £749,104) was due to a company under common control and is included in creditors less than one year.

This is repayable on demand and interest is charged quarterly at a market rate.