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Registered number: 13575085









OSCARDOG HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
OSCARDOG HOLDINGS LIMITED
REGISTERED NUMBER: 13575085

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
945,593
945,593

Current assets
  

Debtors: amounts falling due within one year
 5 
604,160
-

Cash at bank and in hand
 6 
15,502
649,399

  
619,662
649,399

Creditors: amounts falling due within one year
 7 
(1,085,080)
(1,109,812)

Net current liabilities
  
 
 
(465,418)
 
 
(460,413)

Total assets less current liabilities
  
480,175
485,180

Creditors: amounts falling due after more than one year
 8 
(467,421)
(479,136)

  

Net assets
  
12,754
6,044


Capital and reserves
  

Called up share capital 
 10 
10
10

Profit and loss account
  
12,744
6,034

  
12,754
6,044


Page 1

 
OSCARDOG HOLDINGS LIMITED
REGISTERED NUMBER: 13575085
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 September 2024.




K J Budd
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
OSCARDOG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Oscardog Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Unit 7 Belvue Business Centre, Belvue Road, Northolt, Middlesex, England, UB5 5QQ.

The principal activity of the company is letting and operating of owned or leased real estate.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis notwithstanding net current liabilities of £465,418 (2023 - £460,413). Creditors falling due within one year includes a balance of £1,067,591 (2023 - £1,088,591) owed to a related party, the directors of which have provided an undertaking that they will not seek repayment until such time as the company has sufficient funds to do so and specifically not within twelve months of the date of signing of these financial statements.
On the above basis the directors consider that the preparation of the financial statements on a going concern basis is appropriate.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
OSCARDOG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

 
2.7

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
OSCARDOG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
945,593



At 30 April 2024
945,593

The 2024 valuations were made by the directors, on an open market value for existing use basis.





5.


Debtors

2024
2023
£
£


Other debtors
604,160
-

604,160
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
15,502
649,399

15,502
649,399


Page 5

 
OSCARDOG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
11,974
11,566

Amounts owed to group undertakings
1,067,591
1,088,591

Corporation tax
1,574
1,775

Other taxation and social security
2,441
6,580

Accruals and deferred income
1,500
1,300

1,085,080
1,109,812


Bank loans amounting to £11,974 (2023 - £11,566) are secured by a debenture over all assets of the company, and a first legal charge over the freehold property.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
467,421
479,136

467,421
479,136


Bank loans amounting to £467,421 (2023 - £479,136) are secured by a debenture over all assets of the company, and a first legal charge over the freehold property.

Page 6

 
OSCARDOG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
11,974
11,566

Amounts falling due 1-2 years

Bank loans
12,949
12,317

Amounts falling due 2-5 years

Bank loans
45,520
43,079

Amounts falling due after more than 5 years

Bank loans
408,952
423,740

479,395
490,702



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 Ordinary shares of £0.01 each
10
10



11.


Related party transactions

During the year, the company made sales of £48,000 (2023 - £34,500) to Gas Logic Limited, a company under common control. At the reporting date, the company owed £1,067,591 (2023 - £1,088,591) to that company.
 
Included within other debtors is an amount of £604,160 (2023 - £Nil) due from a company with common directors.


12.


Ultimate parent undertaking and controlling party

The immediate and ultimate parent undertaking is Marlo Holdings Limited, a company incorporated in England and Wales.

The ultimate controlling parties are directors by virtue of their majority shareholding in the ultimate parent undertaking.

 
Page 7