OXFORD PROPERTY INVESTMENTS LTD

Company Registration Number:
09530681 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2024

Period of accounts

Start date: 01 July 2023

End date: 30 June 2024

OXFORD PROPERTY INVESTMENTS LTD

Contents of the Financial Statements

for the Period Ended 30 June 2024

Balance sheet
Notes

OXFORD PROPERTY INVESTMENTS LTD

Balance sheet

As at 30 June 2024


Notes

2024

2023


£

£
Fixed assets
Investments: 3 0 1,023
Total fixed assets: 0 1,023
Current assets
Debtors:   3,488,215 4,717,570
Cash at bank and in hand: 913 3,145
Total current assets: 3,489,128 4,720,715
Creditors: amounts falling due within one year:   (3,171,488) (4,213,358)
Net current assets (liabilities): 317,640 507,357
Total assets less current liabilities: 317,640 508,380
Creditors: amounts falling due after more than one year:   (37,077) (41,122)
Total net assets (liabilities): 280,563 467,258
Capital and reserves
Called up share capital: 150 150
Profit and loss account: 280,413 467,108
Shareholders funds: 280,563 467,258

The notes form part of these financial statements

OXFORD PROPERTY INVESTMENTS LTD

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 17 February 2025
and signed on behalf of the board by:

Name: Miss D L Colegate - Davis
Status: Director

The notes form part of these financial statements

OXFORD PROPERTY INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other 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. Preparation of consolidated financial statements The financial statements contain information about Oxford Property Investments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. Significant judgements and estimates In the application of the company's accounting policies, the director is 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 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. There are no significant judgements or estimates involved in the preparation of the financial statements. Revenue Revenue represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. Revenue is recognised when services are rendered to the customers. 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 statement of financial position date. Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Cash and cash equivalent Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. Financial instruments Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

OXFORD PROPERTY INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2024

2. Employees

2024 2023
Average number of employees during the period 0 0

OXFORD PROPERTY INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Fixed investments

Investment in subsidiary and associate undertakings are recognised at cost less impairment.

OXFORD PROPERTY INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Related party transactions

The company has taken advantage of exemption, 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 wholly owned subsidiaries within the group. Included in the other debtors less than one year is an amount of £3,484,615 (2023: £2,833,223) due from third party entities. The loans remain interest free and repayable on demand. Included in the other creditors less than one year is an amount of £3,055,117 (2023: £3,455,235) due to third party entities. The loans were repayable on demand.