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Registered number: 09064659 OTIUM REAL ESTATE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
OTIUM REAL ESTATE LIMITED COMPANY INFORMATION
Directors | A P Blake
| W J Killick
| V L Martin
Registered number | 09064659
Registered office | 1010 Eskdale Road
| Winnersh Triangle
| Wokingham
| RG41 5TS
Accountants | Donald Reid Limited
| 1010 Eskdale Road
| Winnersh
| Wokingham
| England
| RG41 5TS
OTIUM REAL ESTATE LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
OTIUM REAL ESTATE LIMITED REGISTERED NUMBER: 09064659 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,116 |  | -
|  |  | 1,116 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 68,467 |  | 9,671 |
Cash at bank and in hand | 6 | 39,319 |  | 78,517 |
|  | 107,786 |  | 88,188 |
Creditors: amounts falling due within one year | 7 | (50,905) |  | (59,454) |
Net current assets |  |  | 56,881 |  | 28,734
Total assets less current liabilities |  |  | 57,997 |  | 28,734
Net assets |  |  | 57,997 |  | 28,734
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 134 |  | 134
Profit and loss account |  |  | 57,863 |  | 28,600
|  |  | 57,997 |  | 28,734
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 December 2025. Page 1
OTIUM REAL ESTATE LIMITED REGISTERED NUMBER: 09064659 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
A P Blake
Director
Page 2
OTIUM REAL ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Otium Real Estate Limited is a private company limited by shares and incorporated in England and Wales. The registration number is 09064659. The company's registered office is 1010 Eskdale Road, Winnersh Triangle, Wokingham, United Kingdom, RG41 5TS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
OTIUM REAL ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of income and retained earnings.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
OTIUM REAL ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 1,924
| Additions | 1,148
| Disposals | (1,924)
| At 30 June 2025 | 1,148
| Depreciation |
| At 1 July 2024 | 1,924
| Charge for the year on owned assets | 32
| Disposals | (1,924)
| At 30 June 2025 | 32
| Net book value |
| At 30 June 2025 | 1,116
| At 30 June 2024 | -
Page 5
OTIUM REAL ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 59,679 | -
| Other debtors | 1,152 | 1,479
| Prepayments and accrued income | 7,636 | 8,192
|  | 68,467 | 9,671
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,319 | 78,517
|  | 39,319 | 78,517
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,473 | 1,141
| Corporation tax | 34,179 | 33,561
| Other taxation and social security | 10,161 | 11,172
| Other creditors | 75 | 11,447
| Accruals and deferred income | 3,017 | 2,133
|  | 50,905 | 59,454
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) A Ordinary shares of £1.00 each | 100 | 100
|  | 34 (2024 - 34) B Ordinary shares of £1.00 each | 34 | 34
|  |  | 134 | 134
Page 6
OTIUM REAL ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Related party transactions
During the year the directors recieved dividends of £77,520 (2024: £89,100). At the year end, included in other creditors is the amount of £Nil (2024: £201) owed to the directors.
Page 7