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REGISTERED NUMBER: 10818979 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

OYSTER WHARF TRADING LIMITED

OYSTER WHARF TRADING LIMITED (REGISTERED NUMBER: 10818979)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OYSTER WHARF TRADING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr O Emmanouilides





REGISTERED OFFICE: Solar House
282 Chase Road
London
N14 6NZ





REGISTERED NUMBER: 10818979 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certified Accountants
Solar House
282 Chase Road
London
N14 6NZ

OYSTER WHARF TRADING LIMITED (REGISTERED NUMBER: 10818979)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £   
CURRENT ASSETS
Stocks 4 3,248,520 3,248,520

CREDITORS
Amounts falling due within one year 5 64,725 55,703
NET CURRENT ASSETS 3,183,795 3,192,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,183,795

3,192,817

CREDITORS
Amounts falling due after more than one
year

6

3,248,520

3,248,520
NET LIABILITIES (64,725 ) (55,703 )

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (64,825 ) (55,803 )
SHAREHOLDERS' FUNDS (64,725 ) (55,703 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:




Mr O Emmanouilides - Director


OYSTER WHARF TRADING LIMITED (REGISTERED NUMBER: 10818979)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Oyster Wharf Trading Limited 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.

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 Income Statement, 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.

OYSTER WHARF TRADING LIMITED (REGISTERED NUMBER: 10818979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or preference
shares are publicly traded or their fair value can otherwise be measured reliably, the investment is
subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such
investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for
an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate,
in which case the asset is measured at the present value of the future payments discounted at a market rate
of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit
or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment
loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal
does not result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. STOCKS
30.6.24 30.6.23
£    £   
Stocks 3,248,520 3,248,520

Stock represents a property held for redevelopment and sale.

OYSTER WHARF TRADING LIMITED (REGISTERED NUMBER: 10818979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 900 -
Amount due to related company 2,900 2,900
Accrued loan interest payable 60,025 51,903
Accrued expenses 900 900
64,725 55,703

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Unsecured perpetual annuity
bond 3,248,520 3,248,520
3,248,520 3,248,520

The Unsecured Perpetual Annuity Bond has been issued to the holding company, Oyster Wharf
Developments Limited.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary shares £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 July 2023 (55,803 )
Deficit for the year (9,022 )
At 30 June 2024 (64,825 )

9. CONTROLLING PARTY

The company is a wholly owned subsidiary of Oyster Wharf Developments Limited, a company incorporated in the United Kingdom.