REGISTERED NUMBER: 10735594 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

OAST HOUSE HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

S E Turner

D G Turner

REGISTERED OFFICE:

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

REGISTERED NUMBER:

10735594 (England and Wales)

ACCOUNTANTS:

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

FIXED ASSETS

Tangible assets

4

26,399

35,384

Investment property

5

7,855,000

7,810,000

7,881,399

7,845,384

CURRENT ASSETS

Debtors

6

842,545

874,850

Cash at bank

14,925

33,242

857,470

908,092

CREDITORS

Amounts falling due within one year

7

58,727

64,511

NET CURRENT ASSETS

798,743

843,581

TOTAL ASSETS LESS CURRENT LIABILITIES

8,680,142

8,688,965

CREDITORS

Amounts falling due after more than one year

8

(3,000,000

)

(3,000,000

)

PROVISIONS FOR LIABILITIES

(1,018,047

)

(1,006,797

)

NET ASSETS

4,662,095

4,682,168

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

4,661,095

4,681,168

4,662,095

4,682,168

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 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 24 September 2025 and were signed on its behalf by:

D G Turner - Director

1.	STATUTORY INFORMATION

Oast House Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover is recognised when it is probable that future economic benefits will flow to the company from its lease agreements and is measured as the fair value of consideration which the company expects to receive from those transactions. Turnover represents rental income from operating leases and is recognised on a straight line basis over the term of the lease. Lease incentives which are granted are included as part of the net consideration for the use of the property leased and are also recognised on a straight line basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Financial instruments

The company enters into basic financial instruments that give rise to financial assets and financial liabilities including other debtors, other creditors, bank account balances and investments in certain non puttable and non convertible equity instruments.

Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

Equity instruments are initially accounted for at transaction price and subsequently accounted for at cost unless. Equity instruments are also assessed for impairment.

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.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

9,966

38,332

3,217

51,515

DEPRECIATION

At 1 April 2024

1,993

13,065

1,073

16,131

Charge for year

1,595

6,317

1,073

8,985

At 31 March 2025

3,588

19,382

2,146

25,116

NET BOOK VALUE

At 31 March 2025

6,378

18,950

1,071

26,399

At 31 March 2024

7,973

25,267

2,144

35,384

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

7,810,000

Revaluations

45,000

At 31 March 2025

7,855,000

NET BOOK VALUE

At 31 March 2025

7,855,000

At 31 March 2024

7,810,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

45,000

Valuation in 2024

(150,000

)

Valuation in 2023

(500,000

)

Valuation in 2022

645,000

Valuation in 2019

200,000

Cost

7,615,000

7,855,000

Investment property was valued on an open market basis on 31 March 2024 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

842,545

874,850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

3,257

3,799

Other creditors

55,470

60,712

58,727

64,511

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,000,000

3,000,000

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

3,000,000

3,000,000

The bank loan is secured against the assets of the company.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S E Turner and D G Turner

Balance outstanding at start of year

-

1,200

Amounts advanced

3,201

-

Amounts repaid

-

(1,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,201

-

It is company policy that loans will be repaid within 9 months of the year end. The company charges interest on loans at the statutory rate on all loans exceeding £10,000.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oast House Holdings Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Oast House Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oast House Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Oast House Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oast House Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Oast House Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Oast House Holdings Limited. You consider that Oast House Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Oast House Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

6 October 2025