Company No: 16223672 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.05.2026
		£
Fixed assets
Investments	3	2,532,849
		2,532,849
Current assets
Cash at bank and in hand		17,419
		17,419
Creditors: amounts falling due within one year	4	( 1,267,092)
Net current liabilities		(1,249,673)
Total assets less current liabilities		1,283,176
Creditors: amounts falling due after more than one year	5	( 660,609)
Net assets		622,567
Capital and reserves
Called-up share capital		25
Share premium account		747,043
Profit and loss account		( 124,501 )
Total shareholders' funds		622,567

For the financial period ending 31 May 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Taylors of Oxford Limited (registered number: 16223672) were approved and authorised for issue by the Board of Directors on 02 November 2026. They were signed on its behalf by:

J Vahala Director

1. Accounting policies

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

General information and basis of accounting

Taylors of Oxford 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 10 Elms Parade, Botley, Oxford, OX2 9LG, 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

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The reporting period to which these financial statements related was extended in order to align the Company with it's subsidiary, Harveys of Oxford Limited. This being the first reporting period, there are no comparatives.

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 Profit and Loss Account as described below.

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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. Employees

	Period from 03.02.2025 to 31.05.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Fixed asset investments

	31.05.2026
	£
Subsidiary undertakings	2,532,849

Investments in subsidiaries

	31.05.2026
	£
Cost
At 03 February 2025	0
Additions	2,532,849
At 31 May 2026	2,532,849
Carrying value at 31 May 2026	2,532,849

4. Creditors: amounts falling due within one year

	31.05.2026
	£
Amounts owed to Group undertakings	1,020,743
Other creditors	246,349
	1,267,092

5. Creditors: amounts falling due after more than one year

	31.05.2026
	£
Bank loans (secured)	627,276
Other creditors	33,333
	660,609

The bank loans and loans from shareholders represented by Other creditors are secured by way of a fixed and floating charge over the assets of the Company. The terms of the loans also restrict the Company from making significant acquisitions or disposals of its subsidiaries without the consent of the lender.

6. Related party transactions

The company has taken advantage of the exemption available per paragraph 33.1A 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 ultimate parent company or any wholly owned subsidiary undertaking of the group.