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OLIVEIRA HOLDINGS LTD

Registered Number
09789809
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

OLIVEIRA HOLDINGS LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

MARQUES, Brigite Rattigan
MARQUES, Fernando
MARQUES, Julia Rattigan

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

09789809 (England and Wales)
OLIVEIRA HOLDINGS LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property32,170,0001,460,000
2,170,0001,460,000
Current assets
Debtors27,47225,890
Cash at bank and on hand335,661275,077
363,133300,967
Creditors amounts falling due within one year4(82,786)(23,673)
Net current assets (liabilities)280,347277,294
Total assets less current liabilities2,450,3471,737,294
Creditors amounts falling due after one year5(2,555,942)(1,679,296)
Net assets(105,595)57,998
Capital and reserves
Called up share capital100100
Profit and loss account(105,695)57,898
Shareholders' funds(105,595)57,998
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:
MARQUES, Julia Rattigan
Director
Registered Company No. 09789809
OLIVEIRA HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Revenue from the rendering of services is recognised by reference to the periodic terms of the tenancy leases.
Revenue from rendering of services
Rental income is recognised in the financial year according to the terms of the tenancy leases. Where the term of a lease overlaps the end of the financial year by a month or more, the income is deferred/accrued so that it is brought in line with the financial year, in accordance with the accruals basis of accounting.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
Investment property is measured at fair value at the end of each financial year, in accordance with FRS102.
2.Average number of employees

20242023
Average number of employees during the year22
3.Investment property

£
Fair value at 01 September 231,460,000
Additions827,110
Fair value adjustments(117,110)
At 31 August 242,170,000
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security77,88320,667
Other creditors-127
Accrued liabilities and deferred income4,9032,879
Total82,78623,673
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Other creditors2,555,9421,679,296
Total2,555,9421,679,296
Non-current liabilities represents amounts due to the directors.