REGISTERED NUMBER: 14785048 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Octavia Estates (Waterloo) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C D Lockhart

REGISTERED OFFICE:

6-8 Dyer Street

Cirencester

Gloucestershire

GL7 2PF

REGISTERED NUMBER:

14785048 (England and Wales)

CURRENT ASSETS

Stocks

28,181

7,598

Debtors

4

2,000

926

Cash at bank

350

247

30,531

8,771

CREDITORS

Amounts falling due within one year

5

39,916

16,947

NET CURRENT LIABILITIES

(9,385

)

(8,176

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,385

)

(8,176

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,485

)

(8,276

)

(9,385

)

(8,176

)

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 Comprehensive Income 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 (Waterloo) 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.

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

900

-

Directors' current accounts

1,100

100

VAT

-

826

2,000

926

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1

Amounts owed to group undertakings

39,196

16,446

VAT

190

-

Accruals and deferred income

530

500

39,916

16,947

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr C D Lockhart

Balance outstanding at start of year

100

-

Amounts advanced

1,000

100

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,100

100