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REGISTERED NUMBER: 01732382 (England and Wales)

Financial Statements for the Period 1 April 2025 to 31 August 2025

for

Orellawood Property Investments Limited

Orellawood Property Investments Limited (Registered number: 01732382)

Contents of the Financial Statements

for the Period 1 April 2025 to 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Orellawood Property Investments Limited

Company Information

for the Period 1 April 2025 to 31 August 2025

| DIRECTOR: | J Houldsworth

| REGISTERED OFFICE: | Suites 5 & 6 The Printworks

| Hey Road

| Barrow

| Clitheroe

| Lancashire

| BB7 9WB

| REGISTERED NUMBER: | 01732382 (England and Wales)

| ACCOUNTANTS: | Bennett Kirkhope Smith

| Chartered Certified Accountants

| Suites 5 & 6 The Printworks

| Hey Road

| Barrow

| Clitheroe

| Lancashire

| BB7 9WB

Orellawood Property Investments Limited (Registered number: 01732382)

Balance Sheet

31 August 2025

| 31.8.25 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 455,000 |  | 345,000 |  |

CURRENT ASSETS

Debtors | 5 | 2,667 |  | 5,556 |  |

Cash at bank | 19,117 |  | 31,633 |  |

21,784 |  | 37,189 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,044 |  | 9,589 |  |

NET CURRENT ASSETS | 17,740 |  | 27,600 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 472,740 |  | 372,600 |  |

PROVISIONS FOR LIABILITIES | 7 | 71,815 |  | 44,315 |  |

NET ASSETS | 400,925 |  | 328,285 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Non distributable reserve | 9 | 324,843 |  | 242,343 |  |

Retained earnings | 75,082 |  | 84,942 |  |

SHAREHOLDERS' FUNDS | 400,925 |  | 328,285 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Orellawood Property Investments Limited (Registered number: 01732382)

Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 March 2026 and were signed by:

J Houldsworth - Director

Orellawood Property Investments Limited (Registered number: 01732382)

Notes to the Financial Statements

for the Period 1 April 2025 to 31 August 2025

1. | STATUTORY INFORMATION

| Orellawood Property Investments 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

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 1 ) .

Orellawood Property Investments Limited (Registered number: 01732382)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 31 August 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 345,000 |  |

| Revaluations | 110,000 |  |

| At 31 August 2025 | 455,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 455,000 |  |

| At 31 March 2025 | 345,000 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2002 | 76,658 |  |

| Valuation in 2015 | 110,000 |  |

| Valuation in 2021 | 100,000 |  |

| Valuation in 2025 | 110,000 |  |

| Cost | 58,342 |  |

455,000 |  |

| If Freehold property had not been revalued it would have been included at the following historical cost:

| 31.8.25 |  | 31.3.25

£ | £ |

| Cost | 58,342 |  | 58,342 |  |

| The freehold property was valued on an open market basis basis on 18 September 2025 by Taylor Weaver. Chartered Surveyors .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.3.25

£ | £ |

| Other debtors | - |  | 223 |  |

| Prepayments | 2,667 |  | 5,333 |  |

2,667 |  | 5,556 |  |

Orellawood Property Investments Limited (Registered number: 01732382)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 31 August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.3.25

£ | £ |

| Corporation tax | 3,084 |  | 7,743 |  |

| Directors' current accounts | - |  | 887 |  |

| Accrued expenses | 960 |  | 959 |  |

4,044 |  | 9,589 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.3.25

£ | £ |

| Deferred tax | 71,815 |  | 44,315 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 44,315 |  |

| Provided during period | 27,500 |  |

| Balance at 31 August 2025 | 71,815 |  |

| The deferred tax relates to the estimated tax due if the investment property was sold at the year end valuation.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.3.25

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

9. | RESERVES

| Non

| distributable

| reserve

£ |

| At 1 April 2025 | 242,343 |  |

| Revaluation | 82,500 |  |

| At 31 August 2025 | 324,843 |  |

Orellawood Property Investments Limited (Registered number: 01732382)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 31 August 2025

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J Houldsworth in his role as executor of the estate of J P Dearden deceased.