Registration number: 06296437

Oliver Cox Limited

Contents

Company Information	1
Accountants' Report	2
Statement of Financial Position	3 to 4
Notes to the Unaudited Financial Statements	5 to 11

Oliver Cox Limited

Company Information

Director

O C Cox

Company secretary

Mrs R Cox

Registered office

163 Herne Hill London SE24 9LR

Accountants

Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Oliver Cox Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Oliver Cox Limited for the year ended 31 March 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Oliver Cox Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Oliver Cox Limited and state those matters that we have agreed to state to the Board of Directors of Oliver Cox Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oliver Cox Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Oliver Cox Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Oliver Cox Limited. You consider that Oliver Cox Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Oliver Cox Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

12 November 2025

Oliver Cox Limited

(Registration number: 06296437)
Statement of Financial Position as at 31 March 2025

	Note	31 March 2025 £	31 March 2024 £
Fixed assets
Tangible assets	5	23,425	30,413
Other financial assets	6	2,248,362	1,624,565
		2,271,787	1,654,978
Current assets
Debtors	7	149,190	219,924
Cash at bank and in hand		33,058	70,326
		182,248	290,250
Creditors: Amounts falling due within one year	8	(585,921)	(456,692)
Net current liabilities		(403,673)	(166,442)
Total assets less current liabilities		1,868,114	1,488,536
Creditors: Amounts falling due after more than one year	8	(1,772)	(12,252)
Provisions for liabilities		(26,805)	(408)
Net assets		1,839,537	1,475,876
Capital and reserves
Called up share capital		4	4
Revaluation reserve		80,547	-
Retained earnings		1,758,986	1,475,872
Shareholders' funds		1,839,537	1,475,876

Oliver Cox Limited

(Registration number: 06296437)
Statement of Financial Position as at 31 March 2025 (continued)

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 12 November 2025
 

O C Cox Director

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Revenue recognition

Turnover represents the amounts derived from providing independent financial advice during the period.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% on straight line
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	165,079	165,079
At 31 March 2025	165,079	165,079
Amortisation
At 1 April 2024	165,079	165,079
At 31 March 2025	165,079	165,079
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Fixtures and fittings £	Computer equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	6,154	6,615	35,100	47,869
Additions	-	935	-	935
At 31 March 2025	6,154	7,550	35,100	48,804
Depreciation
At 1 April 2024	3,756	4,925	8,775	17,456
Charge for the year	835	507	6,581	7,923
At 31 March 2025	4,591	5,432	15,356	25,379
Carrying amount
At 31 March 2025	1,563	2,118	19,744	23,425
At 31 March 2024	2,398	1,690	26,325	30,413

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6	Fixed assets Investments

	Other investments £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	1,624,565	1,624,565
Revaluations	137,558	137,558
Additions	640,644	640,644
Disposals	(154,405)	(154,405)
At 31 March 2025	2,248,362	2,248,362
Impairment
Carrying amount
At 31 March 2025	2,248,362	2,248,362

7

Debtors

	31 March 2025 £	31 March 2024 £
Other debtors	149,190	219,924
	149,190	219,924

Oliver Cox Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

8

Creditors

Creditors: amounts falling due within one year

	Note	31 March 2025 £	31 March 2024 £
Due within one year
Loans and borrowings	9	27,869	27,592
Trade creditors		2,360	1,208
Amounts owed to associates		92,126	45,056
Taxation and social security		251,385	170,625
Accruals and deferred income		1,248	1,200
Other creditors		210,933	211,011
		585,921	456,692

Creditors: amounts falling due after more than one year

	Note	31 March 2025 £	31 March 2024 £
Due after one year
Loans and borrowings	9	1,772	12,252

9	Loans and borrowings

Non-current loans and borrowings

	31 March 2025 £	31 March 2024 £
Bank borrowings	1,772	12,252

Current loans and borrowings

	31 March 2025 £	31 March 2024 £
Bank borrowings	10,480	10,203
Other borrowings	17,389	17,389
	27,869	27,592