Company registration number 00460933 (England and Wales)
A. OPPENHEIMER & CO. LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
PAGES FOR FILING WITH REGISTRAR
A. OPPENHEIMER & CO. LTD
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
A. OPPENHEIMER & CO. LTD
BALANCE SHEET
AS AT 31 DECEMBER 2021
31 December 2021
- 1 -
2021
2020
Notes
£
£
£
£
Fixed assets
Tangible assets
5
1,087,752
1,103,403
Investments
6
994,466
114,772
2,082,218
1,218,175
Current assets
Stocks
1,123,927
1,065,458
Debtors
7
745,993
182,702
Cash at bank and in hand
294,908
164,192
2,164,828
1,412,352
Creditors: amounts falling due within one year
8
(312,824)
(437,178)
Net current assets
1,852,004
975,174
Total assets less current liabilities
3,934,222
2,193,349
Creditors: amounts falling due after more than one year
9
(91,065)
(303,069)
Provisions for liabilities
(51,787)
(39,702)
Net assets
3,791,370
1,850,578
Capital and reserves
Called up share capital
11
158,975
158,975
Revaluation reserve
624,105
631,695
Capital redemption reserve
158,025
158,025
Profit and loss reserves
2,850,265
901,883
Total equity
3,791,370
1,850,578
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
For the financial year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
T
he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
A. OPPENHEIMER & CO. LTD
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2021
31 December 2021
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 25 May 2022 and are signed on its behalf by:
Mr M A Adler
Director
Company Registration No. 00460933
A. OPPENHEIMER & CO. LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2021
- 3 -
Share capital
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2020
149,975
639,285
158,025
810,158
1,757,443
Year ended 31 December 2020:
Profit and total comprehensive income for the year
-
-
-
199,135
199,135
Issue of share capital
11
9,000
-
-
-
9,000
Dividends
-
-
-
(115,000)
(115,000)
Transfers
-
(7,590)
-
7,590
-
Balance at 31 December 2020
158,975
631,695
158,025
901,883
1,850,578
Year ended 31 December 2021:
Profit and total comprehensive income for the year
-
-
-
2,415,792
2,415,792
Dividends
-
-
-
(475,000)
(475,000)
Transfers
-
(7,590)
-
7,590
-
Balance at 31 December 2021
158,975
624,105
158,025
2,850,265
3,791,370
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- 4 -
1
Accounting policies
Company information
A. Oppenheimer & Co. Ltd is a
private
company
limited by shares
incorporated in
England and Wales
.
The registered office is
20 Vanguard Way, Shoeburyness, Southend-on-Sea, Essex, SS3 9RA.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in
sterling
, which is the functional currency of the company.
Monetary a
mounts
in these financial statements are
rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business
, and
is shown net of VAT and other sales related taxes
.
The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer
(usually on dispatch of the goods)
, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rent receivable is recognised on an accruals basis, as it falls due.
1.3
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date
where
it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the
fair
value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
1.4
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 5 -
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings Freehold
3.5% straight line
Plant and machinery
10% straight line
Fixtures, fittings & equipment
20% straight line
Motor vehicles
25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and
is credited or charged to profit or loss
.
1.5
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
The investments are assessed for impairment at each reporting date
and
any
impairment
losses or reversals of impairment losses are recognised immediately in
profit
or
loss
.
A subsidiary is an entity controlled by the company
. Control is
the power to govern the financial and operating policies of
the
entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities
.
1.6
Impairment of fixed assets
At each reporting
period
end date, the
company
reviews the carrying amounts of its tangible
and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
company
estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in
profit
or
loss
, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 6 -
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit)
in
prior years. A reversal of an impairment loss is recognised immediately in
profit
or
loss
, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
1.7
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.8
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 current liabilities.
1.9
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset
, with
the net amounts presented in the financial statements
,
when there is a legally enforceable right to set off the recognised amounts and there is an intention 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.
Classification of financial liabilities
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.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 7 -
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
paymen
ts 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. A
m
ounts 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.
1.10
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.11
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the
profit and loss account
because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The
company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the
profit and loss account
, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 8 -
1.12
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or
fixed assets
.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.13
Retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.
Until 31 March 2002 the company operated a defined benefit pension scheme, at which point contributions to the scheme ceased and the assets were frozen. Details of the scheme are disclosed in the notes to the accounts.
1.14
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair
value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
1.15
Government grants
Government grants are recognised at the fair value of the asset receive
d
or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met
. Where a
grant does not specify performance conditions
it
is recognised in income when the proceeds are received or receivable
. A grant received before the recognition criteria are satisfied is recognised as a liability.
1.16
Foreign exchange
Transactions in currencies other than
pounds sterling
are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation
in the period
are included in profit or loss.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 9 -
2
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2021
2020
Number
Number
Total
18
18
4
Intangible fixed assets
Other
£
Cost
At 1 January 2021 and 31 December 2021
93,291
Amortisation and impairment
At 1 January 2021 and 31 December 2021
93,291
Carrying amount
At 31 December 2021
At 31 December 2020
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 10 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 January 2021
1,100,000
378,684
1,478,684
Additions
8,253
8,253
At 31 December 2021
1,100,000
386,937
1,486,937
Depreciation and impairment
At 1 January 2021
61,584
313,697
375,281
Depreciation charged in the year
15,748
8,156
23,904
At 31 December 2021
77,332
321,853
399,185
Carrying amount
At 31 December 2021
1,022,668
65,084
1,087,752
At 31 December 2020
1,038,416
64,987
1,103,403
The land and buildings were valued by the directors of the company on an open market value basis at 31 December 2016 and they consider the valuation to be appropriate as at 31 December 2021.
2021
2020
£
£
Cost
548,305
548,305
Accumulated depreciation
(187,633)
(179,474)
Carrying value
360,672
368,831
6
Fixed asset investments
2021
2020
£
£
Shares in group undertakings and participating interests
1
114,772
Other investments other than loans
994,465
994,466
114,772
Fixed asset investments not carried at market value
Investments in group undertakings and participating interests are held at cost less impairment.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
6
Fixed asset investments
(Continued)
- 11 -
Movements in fixed asset investments
Shares in associates
Other
Total
£
£
£
Cost or valuation
At 1 January 2021
114,772
-
114,772
Additions
-
994,465
994,465
Disposals
(114,771)
-
(114,771)
At 31 December 2021
1
994,465
994,466
Carrying amount
At 31 December 2021
1
994,465
994,466
At 31 December 2020
114,772
114,772
7
Debtors
2021
2020
Amounts falling due within one year:
£
£
Trade debtors
214,958
163,846
Other debtors
29,569
18,856
244,527
182,702
2021
2020
Amounts falling due after more than one year:
£
£
Other debtors
501,466
Total debtors
745,993
182,702
8
Creditors: amounts falling due within one year
2021
2020
£
£
Bank loans
14,746
217,015
Trade creditors
69,453
110,833
Taxation and social security
57,094
55,104
Other creditors
171,531
54,226
312,824
437,178
The bank loans are secured by a debenture and a first legal charge over the property of the company.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 12 -
9
Creditors: amounts falling due after more than one year
2021
2020
£
£
Bank loans and overdrafts
91,065
303,069
The bank loans are secured by a debenture and a first legal charge over the property of the company.
10
Retirement benefit schemes
Defined benefit schemes
Up until 31 March 2002 the company operated a pension scheme providing benefits based on final pensionable pay. Contributions ceased being paid into the scheme and the scheme's assets were frozen. The most recent valuation was carried out by Goddard Perry Actuarial LLP at 31 March 2020, which has been updated to reflect conditions at the balance sheet date. The assumptions that have the most effect on the results of the valuation are those relating to the rate of return on investments, the type of investments and the change in the mortality assumption. The valuation disclosed a fair value of the scheme's assets as £1,396,000 and present value of scheme liabilities as £1,608,000, giving rise to a deficit of £212,000.
The pension charge for the year was £206,000 (2020 - £Nil). The company was required to make a single contribution of £206,000 paid by 31 March 2021 as advised by the actuary, who considers the deficit will be eliminated in 2 years from the date of the valuation based on the contribution being paid and an asset return of 0.5% per annum above the assumed pre-retirement discount rate.
The defined benefit scheme is closed to new members and so under the
projected unit credit method
the current service cost would be expected to increase over time as members of the scheme approach retirement.
11
Called up share capital
2021
2020
2021
2020
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary B shares of £1 each
142,975
142,975
142,975
142,975
Ordinary D shares of £1 each
16,000
16,000
16,000
16,000
158,975
158,975
158,975
158,975
12
Related party transactions
Transactions with related parties
During the year the company received £10,825 (2020 - £42,300) in management charges from an associated company.
A. OPPENHEIMER & CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 13 -
13
Directors' transactions
Dividends totalling £475,000 (2020 - £115,000) were paid in the year in respect of shares held by the company's directors.
At the year end included in other creditors is £144,805 (2020 - £30,440) due to the directors of the company, which is non interest bearing and repayable upon demand.
2021-12-31
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false
25 May 2022
CCH Software
CCH Accounts Production 2022.100
No description of principal activity
Mr M A Adler
Mr M E Hughes
Mr M E Hughes
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bus:AuditExemptWithAccountantsReport
2021-01-01
2021-12-31
00460933
bus:Director2
2021-01-01
2021-12-31
00460933
bus:CompanySecretary1
2021-01-01
2021-12-31
00460933
bus:FullAccounts
2021-01-01
2021-12-31
xbrli:pure
xbrli:shares
iso4217:GBP