Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312023-11-01falseNo description of principal activity22falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08741294 2023-11-01 2024-10-31 08741294 2022-11-01 2023-10-31 08741294 2024-10-31 08741294 2023-10-31 08741294 c:Director1 2023-11-01 2024-10-31 08741294 c:Director2 2023-11-01 2024-10-31 08741294 c:RegisteredOffice 2023-11-01 2024-10-31 08741294 d:FreeholdInvestmentProperty 2024-10-31 08741294 d:FreeholdInvestmentProperty 2023-10-31 08741294 d:CurrentFinancialInstruments 2024-10-31 08741294 d:CurrentFinancialInstruments 2023-10-31 08741294 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08741294 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 08741294 d:ShareCapital 2024-10-31 08741294 d:ShareCapital 2023-10-31 08741294 d:RetainedEarningsAccumulatedLosses 2024-10-31 08741294 d:RetainedEarningsAccumulatedLosses 2023-10-31 08741294 c:FRS102 2023-11-01 2024-10-31 08741294 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08741294 c:FullAccounts 2023-11-01 2024-10-31 08741294 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08741294 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company registration number: 08741294







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2024


OJTA LODGE INVESTMENTS LIMITED






































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OJTA LODGE INVESTMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
R.J. Lodge 
J.L. Lodge 




Registered number
08741294



Registered office
The Little Lodge
Watts Road

Thames Ditton

Surrey

KT7 0BX




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


OJTA LODGE INVESTMENTS LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


OJTA LODGE INVESTMENTS LIMITED
REGISTERED NUMBER:08741294



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
293,293
293,293

  
293,293
293,293

Current assets
  

Debtors: amounts falling due within one year
 5 
17,785
3,000

Cash at bank and in hand
  
7,045
9,968

  
24,830
12,968

Creditors: amounts falling due within one year
 6 
(15,358)
(20,509)

Net current assets/(liabilities)
  
 
 
9,472
 
 
(7,541)

Total assets less current liabilities
  
302,765
285,752

  

Net assets
  
302,765
285,752


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
302,665
285,652

  
302,765
285,752


Page 1

 


OJTA LODGE INVESTMENTS LIMITED
REGISTERED NUMBER:08741294


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 income and retained earnings 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 by: 


R.J. Lodge
Director

Date: 14 April 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


OJTA LODGE INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

The company is limited by shares and incorporated in England. The address of the registered office and principal place of business is given in the company information page of these financial statements. The company’s principal activity is property rental and investment.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is derived from rental income from investment properties. It 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. It is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Taxation

Tax is recognised in profit or loss 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.

 
2.4

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 profit or loss.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 


OJTA LODGE INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Investment property


Freehold investment property

£



Valuation


At 1 November 2023
293,293



At 31 October 2024
293,293

The directors consider the fair value of the property at 31 October 2024 to be not materially different from the value shown in the accounts.







5.


Debtors

2024
2023
£
£


Other debtors
17,785
3,000

17,785
3,000



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,991
4,580

Other creditors
5,629
10,291

Accruals and deferred income
5,738
5,638

15,358
20,509


Page 4

 


OJTA LODGE INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Related party transactions

Included within other debtors at the year-end is an amount owed from the directors of £15,338 (2023 - £4,662 owed to the directors). This loan is considered interest-free and was repaid on 14 March 2025.


2024
2023
£
£

Balance outstanding at start of the year
(4,662)
(23,662)
Amounts advanced
20,000
20,000
Amounts repaid
-
(1,000)
15,338
(4,662)

 
Page 5