REGISTERED NUMBER: 10855112 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

OVERCOTE PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Marshall

REGISTERED OFFICE:

7 Overcote Road

Over

Cambridge

Cambridgeshire

CB24 5NS

REGISTERED NUMBER:

10855112 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Investments

5

2

2

CURRENT ASSETS

Debtors

6

56,516

5,048

Cash and cash equivalents

1,294

1,997

57,810

7,045

CREDITORS

Amounts falling due within one year

7

(52,909

)

(5,831

)

NET CURRENT ASSETS

4,901

1,214

TOTAL ASSETS LESS CURRENT LIABILITIES

4,903

1,216

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

4,899

1,212

SHAREHOLDERS' FUNDS

4,903

1,216

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 December 2025 and were signed by:

P Marshall - Director

1.	STATUTORY INFORMATION

Overcote Properties 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Overcote Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the sale of marketing and consultancy services. The company is not VAT registered.

Investments in subsidiaries

Investment in subsidiaries are held at cost less impairment.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

2

NET BOOK VALUE

At 31 July 2025

2

At 31 July 2024

2

The fixed asset investment represents shares held in The Living Room Landscapes Limited. The investment is held at cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

5,048

Other debtors

56,516

-

56,516

5,048

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

46,007

-

Taxation and social security

6,638

4,835

Other creditors

264

996

52,909

5,831

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

P Marshall

Balance outstanding at start of year

-

56,772

Amounts advanced

56,517

-

Amounts repaid

-

(56,772

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

56,517

-

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £56,517 (2024: £nil). The balance is unsecured, repayable on demand and is disclosed within other debtors. This amount includes interest of £nil (2024: £nil).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Marshall.

12.	SIGNIFICANT JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Significant judgements

In preparing the financial statements, the director has exercised judgement in assessing whether indicators of impairment exist in respect of unlisted investments held at cost. Judgement is also required in determining the appropriate classification of balances owed to group undertakings as either current or non-current liabilities.

Key sources of estimation uncertainty

The company reviews unlisted investments for impairment at each reporting date. This assessment involves estimation of the financial position and performance of the underlying entities to determine whether the recoverable amount is lower than cost.

Estimation is also involved in determining the useful economic lives and residual values of tangible fixed assets for depreciation purposes. These estimates are reviewed annually to ensure they remain appropriate.