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Registered number: 10224183
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 OCTOBER 2024
| OSTERLEY ESTATES LIMITED
OSTERLEY ESTATES LIMITED |  |
COMPANY INFORMATION
Directors | Krishan Kiritkant Pattni
| Jordan Hercz Rosenhaus
Registered number | 10224183
Registered office | Apt 6 10 Whitehall Place
| London
| SW1A 2BD
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
OSTERLEY ESTATES LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 4
OSTERLEY ESTATES LIMITED REGISTERED NUMBER:10224183 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,856,748 |  | 1,856,748
|  |  | 1,856,748 |  | 1,856,748
Current assets |  |  |  |  |
Cash at bank and in hand |  | 4 |  | 4 |
|  | 4 |  | 4 |
Creditors: amounts falling due within one year | 5 | (5,934,843) |  | (5,120,759) |
Net current liabilities |  |  | (5,934,839) |  | (5,120,755)
Total assets less current liabilities |  |  | (4,078,091) |  | (3,264,007)
Net liabilities |  |  | (4,078,091) |  | (3,264,007)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4 |  | 4
Profit and loss account |  |  | (4,078,095) |  | (3,264,011)
|  |  | (4,078,091) |  | (3,264,007)
Page 1
OSTERLEY ESTATES LIMITED REGISTERED NUMBER:10224183 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2024 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:
Jordan Hercz Rosenhaus
Director
Date: 20 March 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
OSTERLEY ESTATES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. | General information
Osterley Estates Limited 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
| 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 | Going concern
As at the balance sheet date the company had net current liabilities of £5,934,839. The company has support from its parent company by way of a loan totalling £5,888,548 as at the year end. This loan will not be requested for repayment until the company has sufficient funds. It is therefore the directors' opinion that the going concern basis of preparation continues to be appropriate.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
Page 3
OSTERLEY ESTATES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2023 | 1,856,748
| At 31 October 2024 | 1,856,748
| There is a charge on the shares in the company's subsidiary in relation to a loan provided to the parent company.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 5,888,548 | 5,071,006
| Trade creditors | 2,007 | -
| Other creditors | 35,888 | 38,293
| Accruals and deferred income | 8,400 | 11,460
|  | 5,934,843 | 5,120,759
6. | Related party transactions
| Included within creditors is a loan balance of £5,888,548 (2023: £5,071,006) and other creditors of £1,383 (2023: £1,383) owed to the holding company. During the period, interest charged on these loans amounted to £807,337 (2023: £702,311). Also included in other creditors is £Nil (2023: £10,204) owed to a company with shared directorship.
Page 4