REGISTERED NUMBER: 11813022 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Oxford Court No 5 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M P Torevell

Mrs E C Holden

SECRETARY:

Mrs V J Torevell

REGISTERED OFFICE:

5 Oxford Court

Manchester

M2 3WQ

REGISTERED NUMBER:

11813022 (England and Wales)

ACCOUNTANTS:

Actua Business Services Ltd

1 Ash Cottages

Bury

Lancashire

BL8 1EZ

FIXED ASSETS

Investment property

4

436,554

446,532

CURRENT ASSETS

Cash at bank

14,163

9,833

CREDITORS

Amounts falling due within one year

5

17,204

15,075

NET CURRENT LIABILITIES

(3,041

)

(5,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

433,513

441,290

CREDITORS

Amounts falling due after more than one year

6

244,680

267,715

NET ASSETS

188,833

173,575

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

99,000

99,000

Retained earnings

88,833

73,575

SHAREHOLDERS' FUNDS

188,833

173,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:

Mr M P Torevell - Director

1.	STATUTORY INFORMATION

Oxford Court No 5 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.

Oxford Court No 5 Limited is a wholly owned subsidiary of Torevell & Partners Limited and the results of Oxford Court No 5 Limited are included in the consolidated financial statements of Torevell & Partners Limited which can be viewed online at Companies House.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties comprise significant portions of leasehold office buildings that are held for long-term rental yields.

Investment properties are initially recognised at cost and subsequently carried at cost less accumulated depreciation. Depreciation is calculated using a straight-line method to allocate the depreciable amounts over the estimated useful lives of 50 years.

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 material.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

COST

At 1 July 2024

and 30 June 2025

498,917

DEPRECIATION

At 1 July 2024

52,385

Charge for year

9,978

At 30 June 2025

62,363

NET BOOK VALUE

At 30 June 2025

436,554

At 30 June 2024

446,532

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

5,920

5,299

Other creditors

11,284

9,776

17,204

15,075

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other creditors

244,680

267,715

7.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

In accordance with section 479C of the Companies Act 2006, Torevell & Partners Limited, the Company's immediate and ultimate holding company, has provided a guarantee over the liabilities of its wholly owned subsidiary Oxford Court No. 5 Ltd.

8.	RELATED AND CONTROLLING PARTY DISCLOSURES

The ultimate parent undertaking is Torevell & Partners Limited, a company registered in England and Wales which is the smallest and largest group for which consolidated accounts are prepared. During the year, Oxford Court No.5 Ltd was controlled by the shareholders of Torevell & Partners Limited, the company that owns the entirety of its share capital.

At the year end Oxford Court No 5 Limited owed £244,680 (2024: £267,715) to Torevell & Partners Limited. This inter-company loan is repayable after more than one year and accrues interest at market rate.