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Company registration number: 04353115
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2024
| OYO BUSINESS UNITS LIMITED
OYO BUSINESS UNITS LIMITED |  |
COMPANY INFORMATION
Directors | M A Henri
| R T Pedder-Smith
Company secretary | I R Wright
Registered number | 04353115
Registered office | The Gardens
| Eye Road
| Hoxne
| Suffolk
| IP21 5AP
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
OYO BUSINESS UNITS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
OYO BUSINESS UNITS LIMITED REGISTERED NUMBER:04353115 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3 |  | 3
Investment property | 5 |  | 500,000 |  | 500,000
|  |  | 500,003 |  | 500,003
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 24,744 |  | 8,958 |
Cash at bank and in hand |  | 45,068 |  | 39,580 |
|  | 69,812 |  | 48,538 |
Creditors: amounts falling due within one year | 7 | (141,555) |  | (139,201) |
Net current liabilities |  |  | (71,743) |  | (90,663)
Total assets less current liabilities |  |  | 428,260 |  | 409,340
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (59,360) |  | (59,360) |
|  |  | (59,360) |  | (59,360)
Net assets |  |  | 368,900 |  | 349,980
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 368,800 |  | 349,880
|  |  | 368,900 |  | 349,980
Page 1
OYO BUSINESS UNITS LIMITED REGISTERED NUMBER:04353115 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 on 4 September 2025.
................................................ M A Henri
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
OYO BUSINESS UNITS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
OYO Business Units Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is given in the company information page of these financial statements. 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 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 | Turnover
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 generated via rents and other incidental income receivable and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
OYO BUSINESS UNITS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each Statement of Financial Position. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each Statement of Financial Position. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 3
| At 31 December 2024 | 3
Page 4
OYO BUSINESS UNITS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2024 | 500,000
| At 31 December 2024 | 500,000
The investment properties have been measured at fair value which is the open market value of the property.
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 3,762
| Amounts owed by group undertakings | 23,653 | 4,153
| Other debtors | 26 | 26
| Prepayments and accrued income | 1,065 | 1,017
|  | 24,744 | 8,958
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Corporation tax | 7,973 | 7,060
| Other taxation and social security | 2,090 | 1,700
| Other creditors | 120,000 | 120,000
| Accruals and deferred income | 11,492 | 10,441
|  | 141,555 | 139,201
Page 5