OS Real Estate Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 September 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

07/04/2026

M. Tatar & Associates

32 Willoughby Road

London

N8 0JG

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OS Real Estate Ltd

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 10963577

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		230,000		230,000

			230,000		230,000
CURRENT ASSETS
Debtors	5	-		600
Cash at bank and in hand		3,693		5,269

		3,693		5,869
Creditors: Amounts Falling Due Within One Year	6	(77,707 )		(82,536 )

NET CURRENT ASSETS (LIABILITIES)			(74,014 )		(76,667 )

TOTAL ASSETS LESS CURRENT LIABILITIES			155,986		153,333

Creditors: Amounts Falling Due After More Than One Year	7		(142,100 )		(142,100 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,986 )		(1,986 )

NET ASSETS			11,900		9,247

CAPITAL AND RESERVES
Called up share capital	8		1		1
Fair value reserve	9		8,465		8,465
Profit and Loss Account			3,434		781

SHAREHOLDERS' FUNDS			11,900		9,247

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OS Real Estate Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr O Saadet

Director

07/04/2026

The notes on pages 4 to 6 form part of these financial statements.

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OS Real Estate Ltd

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

OS Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10963577 . The registered office is 32 Willoughby Road, London, Greater London, N8 0JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, . The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.5. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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OS Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.7. Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	2025
	£
Fair Value
As at 1 October 2024 and 30 September 2025	230,000

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	600

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	77,177	82,260
Taxation and social security	530	276

	77,707	82,536

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	142,100	142,100

The long-term loans are secured by fixed charges over land at 40 Roseberry house, 41 Springfield road Chelmsford CM2 6ZP.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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OS Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 October 2024	8,465	781
Profit for the year and total comprehensive income	-	2,653

As at 30 September 2025	8,465	3,434

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