Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false 2024-11-01 No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08741294 2024-11-01 2025-10-31 08741294 2023-11-01 2024-10-31 08741294 2025-10-31 08741294 2024-10-31 08741294 c:Director1 2024-11-01 2025-10-31 08741294 c:Director2 2024-11-01 2025-10-31 08741294 c:RegisteredOffice 2024-11-01 2025-10-31 08741294 d:FreeholdInvestmentProperty 2025-10-31 08741294 d:FreeholdInvestmentProperty 2024-10-31 08741294 d:CurrentFinancialInstruments 2025-10-31 08741294 d:CurrentFinancialInstruments 2024-10-31 08741294 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 08741294 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08741294 d:ShareCapital 2025-10-31 08741294 d:ShareCapital 2024-10-31 08741294 d:RetainedEarningsAccumulatedLosses 2025-10-31 08741294 d:RetainedEarningsAccumulatedLosses 2024-10-31 08741294 c:FRS102 2024-11-01 2025-10-31 08741294 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08741294 c:FullAccounts 2024-11-01 2025-10-31 08741294 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08741294 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 08741294
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 OCTOBER 2025
| OJTA LODGE INVESTMENTS LIMITED
OJTA LODGE INVESTMENTS LIMITED |  |
COMPANY INFORMATION
Directors | R.J. Lodge
| J.L. Lodge
Registered number | 08741294
Registered office | The Little Lodge
| Watts Road
| Thames Ditton
| Surrey
| KT7 0BX
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
OJTA LODGE INVESTMENTS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
OJTA LODGE INVESTMENTS LIMITED REGISTERED NUMBER:08741294 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 293,293 |  | 293,293
|  |  | 293,293 |  | 293,293
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,033 |  | 17,785 |
Cash at bank and in hand |  | 31,793 |  | 7,045 |
|  | 33,826 |  | 24,830 |
Creditors: amounts falling due within one year | 6 | (14,879) |  | (15,358) |
Net current assets |  |  | 18,947 |  | 9,472
Total assets less current liabilities |  |  | 312,240 |  | 302,765
Net assets |  |  | 312,240 |  | 302,765
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 312,140 |  | 302,665
|  |  | 312,240 |  | 302,765
Page 1
OJTA LODGE INVESTMENTS LIMITED REGISTERED NUMBER:08741294 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 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 by:
R.J. Lodge
Director
Date: 20 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
OJTA LODGE INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is limited by shares and incorporated in England. The address of the registered office and principal place of business is given in the company information page of these financial statements. The company’s principal activity is property rental and investment. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 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 derived from rental income from investment properties. It 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. It is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | 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 reporting date in the countries where the Company operates and generates income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.6 | 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. Page 3
OJTA LODGE INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 293,293
| At 31 October 2025 | 293,293
The directors consider the fair value of the property at 31 October 2025 to be not materially different from the value shown in the accounts.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,033 | 17,785
|  | 2,033 | 17,785
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 2,442 | 3,991
| Other creditors | 6,629 | 5,629
| Accruals and deferred income | 5,808 | 5,738
|  | 14,879 | 15,358
Page 4
OJTA LODGE INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Related party transactions
| At the year end, included within other creditors, there was £1,000 owed by the company to the director (2024 - £15,338 owed by the director to the company). There was no interest charged on the loan.
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of the year | 15,338 | (4,662)
| Amounts advanced | - | 20,000
| Amounts repaid | (16,338) | -
|  | (1,000) | 15,338
Page 5