REGISTERED NUMBER: 03879093 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The Oak Frame Carpentry Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A S-H Mak

REGISTERED OFFICE:

The Framing Yard

Nupend Farm, Nupend

Stonehouse

Gloucestershire

GL10 3SU

REGISTERED NUMBER:

03879093 (England and Wales)

FIXED ASSETS

Tangible assets

4

14,550

12,755

CURRENT ASSETS

Stocks

9,093

6,837

Debtors

5

48,807

50,356

Cash at bank and in hand

44,907

39,616

102,807

96,809

CREDITORS

Amounts falling due within one year

6

78,506

41,618

NET CURRENT ASSETS

24,301

55,191

TOTAL ASSETS LESS CURRENT LIABILITIES

38,851

67,946

PROVISIONS FOR LIABILITIES

2,124

3,457

NET ASSETS

36,727

64,489

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

36,725

64,487

36,727

64,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

Mr A S-H Mak - Director

1.	STATUTORY INFORMATION

The Oak Frame Carpentry Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on straight line basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

68,439

12,000

43,687

124,126

Additions

4,578

-

3,146

7,724

Disposals

(617

)

-

-

(617

)

At 31 March 2026

72,400

12,000

46,833

131,233

DEPRECIATION

At 1 April 2025

59,519

10,362

41,490

111,371

Charge for year

3,221

328

1,763

5,312

At 31 March 2026

62,740

10,690

43,253

116,683

NET BOOK VALUE

At 31 March 2026

9,660

1,310

3,580

14,550

At 31 March 2025

8,920

1,638

2,197

12,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

47,209

39,838

Other debtors

1,598

-

Directors' current accounts

-

10,518

48,807

50,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

35,985

2,049

Tax

-

6,200

Social security and other taxes

-

5,770

VAT

11,572

573

Other creditors

28,687

14,302

Credit card

442

-

Directors' current accounts

65

-

Accruals and deferred income

1,755

12,724

78,506

41,618