Osmond Davis and Company Limited


Directors	David Davis
	Mark Davis
	Sylvia Davis
	Heidi Guinane


Company Secretary	Sylvia Davis


Registered Address	Barley Corn Vines Lane
	Hildenborough
	Tonbridge
	TN11 9LT


Registered Number	00440432 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		750,000		750,000
			750,000		750,000
Current assets
Debtors	4	2,922		9,128
Current asset investments	5	686		-
Cash at bank and on hand		59,693		40,820
		63,301		49,948
Creditors amounts falling due within one year	6	(10,873)		(14,632)
Net current assets (liabilities)			52,428		35,316
Total assets less current liabilities			802,428		785,316
Provisions for liabilities	7		(84,889)		(84,889)
Net assets			717,539		700,427
Capital and reserves
Called up share capital			12,520		12,520
Revaluation reserve			456,236		456,236
Other reserves			2,000		2,000
Profit and loss account			246,783		229,671
Shareholders' funds			717,539		700,427

The company was entitled to exemption from audit for this reporting period 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2025, and are signed on its behalf by:

Mark Davis
Director
Registered Company No. 00440432

Osmond Davis and Company Limited

Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is recognised at the fair value of the consideration received for services provided in the normal course of business.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	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.

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.

	Investments
	Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.

	Investment property
	Investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in the profit or loss account. Fair value at the balance sheet date was determined by directors' assessment based on market evidence.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Investment property
	Land and buildings with a carrying amount of £303,125 were revalued at the year end by the directors at market value. Minerva House is valued at £325,000 and Church Street £425,000.


		£
	Fair value at 01 February 24	750,000
	At 31 January 25	750,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	2,922	9,128
Total	2,922	9,128

5.	Current asset investments
	The company holds quoted equity investments listed on the London Stock Exchange. The investments are measured at fair value based on the quoted market price at the balance-sheet date. Changes in fair value are recognised in the profit and loss account. Dividend income is recognised when the right to receive payment is established.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,358	1,136
Other creditors	4,515	13,496
Total	10,873	14,632

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	84,889	84,889
Total	84,889	84,889