ODH Investments Limited

	Registered number
	08554807

	ODH Investments Limited
	Unaudited Accounts
	for the year ended
	31 December 2024

ODH Investments Limited Balance Sheet as at 31 December 2024
	Notes		2024 £		2023 £
Fixed assets
Investments			4,566,851		4,489,727
			4,566,851		4,489,727

Current assets
Debtors		3,358,282		3,301,567
Cash at bank and in hand		126		126
		3,358,408		3,301,693

Creditors: amounts falling due within one year		(2,108,723)		(2,073,111)

Net current assets / (liabilities)			1,249,685		1,228,582

Total assets less current liabilities			5,816,536		5,718,309

Creditors: amounts falling due after more than one year			(548,363,032)		(539,102,328)

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			(542,546,496)		(533,384,019)

Capital and reserves
Called up share capital	3		100		100
Other reserves			20,182,346		20,182,346
Profit and loss account			(562,728,942)		(553,566,465)
Shareholders' funds			(542,546,496)		(533,384,019)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Ms. C Luque Frances

Director

Approved by the board on 2 September 2025

Company Number: 08554807 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

61 Bridge Street
Kington
HR5 3DJ
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Investment property
	Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Valuation information and policy
	Balances for current assets and all liabilities is based on the rate of exchange at the year end

	Other accounting policies
	In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

Employees
	2024	2023
Average number of employees during the period	0	0

Share capital
	2024	2023
	£	£
Allotted, called up and fully paid:
100 (2023: 100) Ordinary shares of £1.00 each	100	100

	100	100