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REGISTERED NUMBER: 04027069 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Four Oaks Investment Limited

Four Oaks Investment Limited (Registered number: 04027069)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Four Oaks Investment Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: D F Searle





SECRETARY: Mrs K E Searle





REGISTERED OFFICE: The Manor House
Lower Woodford
Salisbury
Wiltshire
SP4 6NQ





REGISTERED NUMBER: 04027069 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
The Old Stables
Sutton Manor Farm
Bishops Sutton
Alresford
Hampshire
SO24 0AA

Four Oaks Investment Limited (Registered number: 04027069)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,846,583 1,890,915
Investment property 5 527,751 527,751
2,374,334 2,418,666

CURRENT ASSETS
Cash at bank 32,344 29,367

CREDITORS
Amounts falling due within one year 6 2,400 2,400
NET CURRENT ASSETS 29,944 26,967
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,404,278

2,445,633

PROVISIONS FOR LIABILITIES 7 135,214 148,234
NET ASSETS 2,269,064 2,297,399

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 2,268,964 2,297,299
SHAREHOLDERS' FUNDS 2,269,064 2,297,399

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2 July 2025 and were signed by:



D F Searle - Director


Four Oaks Investment Limited (Registered number: 04027069)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Four Oaks Investment 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 as modified by the revaluation of certain assets.

Turnover
Rental income is recognised on an accruals basis and in accordance with the relevant rental agreements.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is carried at fair value determined annually by the director on an open market for existing use basis. No depreciation is provided. Changes in fair value are recognised in the profit and loss account

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies
The Company's functional and presentational currency is GBP.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Four Oaks Investment Limited (Registered number: 04027069)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and financial liabilities a re recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.

Investments in listed shares are classified as basic financial instruments. They are initially measured at transaction price and subsequently measured at fair value, with changes in fair value being recognised in profit or loss. Fair value is determined using the quoted bid price at the balance sheet date.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contact that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received net of direct issue costs.

3. EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2024 1,890,915
Additions 243,887
Disposals (225,199 )
Revaluations (47,930 )
Exchange differences (15,090 )
At 31 March 2025 1,846,583
NET BOOK VALUE
At 31 March 2025 1,846,583
At 31 March 2024 1,890,915

Cost or valuation at 31 March 2025 is represented by:

Other
investments
£   
Valuation in 2025 1,846,583

Four Oaks Investment Limited (Registered number: 04027069)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 527,751
NET BOOK VALUE
At 31 March 2025 527,751
At 31 March 2024 527,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Accrued expenses 2,400 2,400

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Losses and other deductions (17,572 ) (20,672 )
Capital gains and losses 152,786 168,906
135,214 148,234

Deferred
tax
£   
Balance at 1 April 2024 148,234
Capital gains and losses (16,120 )
Losses and other deductions 3,100
Balance at 31 March 2025 135,214

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100