Oak Tree Homes (Yorkshire) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04497237

OAK TREE HOMES (YORKSHIRE) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

24 July 2025

OAK TREE HOMES (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION

24 July 2025

	24 Jul 25		26 Jul 24
Note	£	£	£

CURRENT ASSETS

Stocks		65,000	65,000
Debtors	5	46,368	80,004
Cash at bank and in hand		233,313	301,700
		---------	---------
		344,681	446,704

CREDITORS: amounts falling due within one year	6	( 10,019)		( 38,134)
		---------		---------
NET CURRENT ASSETS			334,662	408,570
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			334,662	408,570
			---------	---------
NET ASSETS			334,662	408,570
			---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	334,562	408,470
	---------	---------
SHAREHOLDERS FUNDS	334,662	408,570
	---------	---------

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 statement of income and retained earnings has not been delivered.

For the period ending 24 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 October 2026 , and are signed on behalf of the board by:

P D Hennigan
Director

Company registration number: 04497237

OAK TREE HOMES (YORKSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 27 JULY 2024 TO 24 JULY 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 3 Cavendish Mews, Harrogate Road, Leeds, West Yorkshire, LS17 7AA.

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

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TANGIBLE ASSETS

	Equipment	Total
	£	£
Cost
At 27 July 2024 and 24 July 2025	449	449
	----	----
Depreciation
At 27 July 2024 and 24 July 2025	449	449
	----	----
Carrying amount
At 24 July 2025	–	–
	----	----
At 26 July 2024	–	–
	----	----

5. DEBTORS

	24 Jul 25	26 Jul 24
	£	£
Other debtors	46,368	80,004
	--------	--------

6. CREDITORS: amounts falling due within one year

	24 Jul 25	26 Jul 24
	£	£
Corporation tax	8,579	33,814
Other creditors	1,440	4,320
	--------	--------
	10,019	38,134
	--------	--------