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Registration number: 11516074

O.A.J. Investment Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

O.A.J. Investment Holdings Limited

Contents

Company Information | 1
Statement of financial position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

O.A.J. Investment Holdings Limited

Company Information

Director | Mr Oscar Jamieson

Registered office | 19 King Street King's Lynn Norfolk PE30 1HB

Accountants | Hayhow & Co. Chartered Certified Accountants & Business Advisers19 King Street King's Lynn Norfolk PE30 1HB

O.A.J. Investment Holdings Limited

(Registration number: 11516074)
Statement of financial position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 10,000 | 10,000
Tangible assets | 5 | 2,195,381 | 1,851,176
Investment property | 6 | 3,787,949 | 3,635,949
|  | 5,993,330 | 5,497,125
Current assets |  |  |
Debtors | 7 | 641,724 | 412,056
Cash at bank and in hand |  | 626 | 1,487
|  | 642,350 | 413,543
Creditors: Amounts falling due within one year | 8 | (344,640) | (417,567)
Net current assets/(liabilities) |  | 297,710 | (4,024)
Total assets less current liabilities |  | 6,291,040 | 5,493,101
Creditors: Amounts falling due after more than one year | 8 | (3,005,112) | (2,667,594)
Provisions for liabilities |  | (670,511) | (557,143)
Net assets |  | 2,615,417 | 2,268,364
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Revaluation reserve |  | 2,345,281 | 2,076,711
Retained earnings |  | 270,036 | 191,553
Shareholders' funds |  | 2,615,417 | 2,268,364

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the director on 31 October 2025

O.A.J. Investment Holdings Limited

(Registration number: 11516074)
Statement of financial position as at 31 August 2025

......................................... Mr Oscar Jamieson Director

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
19 King Street
King's Lynn
Norfolk
PE30 1HB

These financial statements were authorised for issue by the director on 31 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land | no depreciation

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Entitlements | no amortisation

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Intangible assets

| Entitlements £ | Total £
Cost or valuation
At 1 September 2024 | 10,000 | 10,000
At 31 August 2025 | 10,000 | 10,000
Amortisation
Carrying amount
At 31 August 2025 | 10,000 | 10,000
At 31 August 2024 | 10,000 | 10,000

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 1,849,999 | 2,790 | 1,852,789
Revaluations | 224,477 | - | 224,477
Additions | 25,523 | 94,499 | 120,022
At 31 August 2025 | 2,099,999 | 97,289 | 2,197,288
Depreciation
At 1 September 2024 | - | 1,613 | 1,613
Charge for the year | - | 294 | 294
At 31 August 2025 | - | 1,907 | 1,907
Carrying amount
At 31 August 2025 | 2,099,999 | 95,382 | 2,195,381
At 31 August 2024 | 1,849,999 | 1,177 | 1,851,176

Included within the net book value of land and buildings above is £2,099,999 (2024 - £1,849,999) The Land and Buildings have been revalued by the director
.

6 | Investment properties

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

| 2025 £
At 1 September | 3,635,949
Additions | 27,084
Disposals | (8,700)
Fair value adjustments | 133,616
At 31 August | 3,787,949

A valuation of the Investment Property has been carried out by the director

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 3,740 | -
Amounts owed by related parties | 12 | 625,984 | 400,056
Prepayments |  | 12,000 | 12,000
|  | 641,724 | 412,056

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 11 | 2,952 | 2,952
Trade creditors |  | 33,634 | 16,339
Amounts due to related parties | 12 | 261,800 | 346,993
Social security and other taxes |  | 19,112 | 10,781
Accruals |  | 1,645 | 2,150
Tax liability |  | 25,133 | 36,690
Gross amount due to customers for contract work |  | 364 | 1,662
|  | 344,640 | 417,567
Due after one year |  |  |
Loans and borrowings | 11 | 3,005,112 | 2,667,594

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 11 | 3,005,112 | 2,667,594

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 80 | 80 | 80 | 80
Ordinary B of £1 each | 20 | 20 | 20 | 20
| 100 | 100 | 100 | 100

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 268,570 | 268,570

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 187,500 | 187,500

O.A.J. Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

11 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,005,112 | 2,667,594

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,952 | 2,952

Other borrowings

12 | Related party transactions

Summary of transactions with entities with joint control or significant interest

Loans to Drove Orchards Limited a company which has mutual directors.

Summary of transactions with other related parties

Loan to A D Jamieson father of director This loan will be repaid within nine months of the year end.

Loans to related parties

2025 | Entities with joint control or significant influence £ | Other related parties £ | Total £
At start of period | 400,056 | - | 400,056
Advanced | 49,607 | 176,321 | 225,928
At end of period | 449,663 | 176,321 | 625,984

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 404,765 | 404,765
Repaid | (4,709) | (4,709)
At end of period | 400,056 | 400,056