REGISTERED NUMBER: 01732382 (England and Wales)

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

for

Orellawood Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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

10.	ULTIMATE CONTROLLING PARTY