REGISTERED NUMBER: 06962272 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Octavia Estates (Holdings) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C D Lockhart

REGISTERED OFFICE:

6-8 Dyer Street

Cirencester

GL7 2PF

REGISTERED NUMBER:

06962272 (England and Wales)

FIXED ASSETS

Investments

5

-

100

CURRENT ASSETS

Debtors

6

115,011

114,811

CREDITORS

Amounts falling due within one year

7

81,032

70,621

NET CURRENT ASSETS

33,979

44,190

TOTAL ASSETS LESS CURRENT LIABILITIES

33,979

44,290

CREDITORS

Amounts falling due after more than one year

8

22,746

28,301

NET ASSETS

11,233

15,989

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

11,033

15,789

11,233

15,989

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr C D Lockhart - Director

1.	STATUTORY INFORMATION

Octavia Estates (Holdings) Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investments in associates accounted for in accordance with the fair value model are initially

recorded at the transaction price. At each reporting date, the investments are measured at fair

value, with changes in fair value recognised in other comprehensive income/profit or loss. Where

it is impracticable to measure fair value reliably without undue cost or effort, the cost model will

be adopted.

Dividends and other distributions received from the investment are recognised as income without

regard to whether the distributions are from accumulated profits of the associate arising before or

after the date of acquisition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 April 2024

100

Disposals

(100

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

115,011

114,811

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,709

26,538

Amounts owed to associates

28,800

17,300

VAT

25,833

25,833

Accruals and deferred income

690

950

81,032

70,621

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

22,746

28,301

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr C D Lockhart

Balance outstanding at start of year

-

-

Amounts advanced

-

32,000

Amounts repaid

-

(32,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-