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Registered number: 12937272









THE OLD SORTING OFFICE PROPERTY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
THE OLD SORTING OFFICE PROPERTY LIMITED
 
 
  
CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE OLD SORTING OFFICE PROPERTY LIMITED
FOR THE PERIOD ENDED 31 OCTOBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of The Old Sorting Office Property Limited for the period ended 31 October 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW)I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Old Sorting Office Property Limited in accordance with the terms of my engagement letter dated 27/09/2021My work has been undertaken solely to prepare for your approval the financial statements of The Old Sorting Office Property Limited and state those matters that I have agreed to state to the director of The Old Sorting Office Property Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than The Old Sorting Office Property Limited and its director for my work or for this report. 

It is your duty to ensure that The Old Sorting Office Property Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Old Sorting Office Property Limited. You consider that The Old Sorting Office Property Limited is exempt from the statutory audit requirement for the period.

I have not been instructed to carry out an audit or review of the financial statements of The Old Sorting Office Property Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

  



Drennan & Co
 
Chartered Accountants
  
64 Belsize Park
London
NW3 4EH
17 July 2025
Page 1

 
THE OLD SORTING OFFICE PROPERTY LIMITED
REGISTERED NUMBER: 12937272

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
848,000
848,000

Debtors: amounts falling due within one year
 4 
37,301
14,711

Cash at bank and in hand
 5 
91,555
92,703

  
976,856
955,414

Creditors: amounts falling due within one year
 6 
(923,171)
(911,667)

Net current assets
  
 
 
53,685
 
 
43,747

Total assets less current liabilities
  
53,685
43,747

  

Net assets
  
53,685
43,747


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
53,585
43,647

  
53,685
43,747


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 17 July 2025.




Dr. F.O. Rahim
Director
Page 2

 
THE OLD SORTING OFFICE PROPERTY LIMITED
REGISTERED NUMBER: 12937272
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
THE OLD SORTING OFFICE PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

The entity is a limited company registered in England & Wales.

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

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.

 
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 balance sheet date in the countries where the Company operates and generates income.


Page 4

 
THE OLD SORTING OFFICE PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
10,040
-

Other debtors
27,161
14,611

Called up share capital not paid
100
100

37,301
14,711



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
91,555
92,703

91,555
92,703


Page 5

 
THE OLD SORTING OFFICE PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,331
5,827

Other creditors
920,090
905,090

Accruals and deferred income
750
750

923,171
911,667


Other creditors includes £905,090 (2023: £905,090) payable to The Old Sorting Office (Bournemouth) Ltd.

 
Page 6