REGISTERED NUMBER: 10487892 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

OATLEY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Kehagias

SECRETARY:

Mrs H Kehagias

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

10487892 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Investment property

4

530,000

495,000

CURRENT ASSETS

Debtors

5

6,468

63,308

Cash at bank

591

3,047

7,059

66,355

CREDITORS

Amounts falling due within one year

6

184,500

236,603

NET CURRENT LIABILITIES

(177,441

)

(170,248

)

TOTAL ASSETS LESS CURRENT LIABILITIES

352,559

324,752

CREDITORS

Amounts falling due after more than one year

7

(154,725

)

(154,725

)

PROVISIONS FOR LIABILITIES

9

(37,644

)

(30,994

)

NET ASSETS

160,190

139,033

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserves

162,341

133,991

Retained earnings

(2,251

)

4,942

SHAREHOLDERS' FUNDS

160,190

139,033

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 director acknowledges his 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 and authorised for issue by the director and authorised for issue on 28 October 2025 and were signed by:

Mr D Kehagias - Director

1.	STATUTORY INFORMATION

Oatley Investments 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 as modified by the revaluation of certain assets.

At the balance sheet date the company had net current liabilities. This is due to amounts owed to the director and a company under common control (£97K) and a loan that needs to be repaid within 12 months. The director and the company under common control have agreed not to seek repayment of the amounts owed unless the company has sufficient funds to do so. The director is confident of refinancing the repayment of the loan. On this basis the director has prepared these financial statements on the going concern basis.

Turnover

Turnover represents rent receivable net of value added tax.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

495,000

Revaluations

35,000

At 31 March 2025

530,000

NET BOOK VALUE

At 31 March 2025

530,000

At 31 March 2024

495,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2018

39,948

Valuation in 2019

5,000

Valuation in 2020

5,000

Valuation in 2021

15,037

Valuation in 2022

70,000

Valuation in 2023

10,000

Valuation in 2024

20,000

Valuation in 2025

35,000

Cost

330,015

530,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

330,015

330,015

Investment property was valued on an open market basis on 31 March 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

714

14

Other debtors

5,754

63,294

6,468

63,308

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

80,400

120,000

Trade creditors

967

520

Taxation and social security

1,917

1,564

Other creditors

101,216

114,519

184,500

236,603

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

154,725

154,725

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

235,125

274,725

Bank loans are secured by first legal charge over one of the company's investment properties.

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

37,644

30,994

Deferred

tax

£

Balance at 1 April 2024

30,994

Provided during year

6,650

Balance at 31 March 2025

37,644

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the director £77,289 (31.3.24: £108,845).

During the year the company paid interest to the director totalling £4,103 (31.3.24: £4,103).

During the year the company received rent from a connected company totalling £13,500 (31.3.24: £12,000).

At the balance sheet date the amount owed by the company to a connected company was £19,757 (31.3.24:owed by connected company £56,243).

11.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of Mr D and Mrs H Kehagias.