Company No: 09051090 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.10.2025		31.10.2024
		£		£
Fixed assets
Investment property	4	709,999		537,394
		709,999		537,394
Current assets
Cash at bank and in hand		5,722		6,227
		5,722		6,227
Creditors: amounts falling due within one year	5	( 492,273)		( 511,205)
Net current liabilities		(486,551)		(504,978)
Total assets less current liabilities		223,448		32,416
Creditors: amounts falling due after more than one year	6	( 43,151)		0
Net assets		180,297		32,416
Capital and reserves
Called-up share capital		2,000		2,000
Profit and loss account		178,297		30,416
Total shareholders' funds		180,297		32,416

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oracle Investments (UK) Limited (registered number: 09051090) were approved and authorised for issue by the Board of Directors on 30 March 2026. They were signed on its behalf by:

Mr J P Gilbert Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Oracle Investments (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Nationwide House, Moss Bank Way, Bolton, BL1 8NP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Year ended 31.10.2025		Period from 01.05.2023 to 31.10.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	537,394
Fair value movement	172,605
As at 31 October 2025	709,999

Valuation

The market value of the properties has been determined by the director's at the balance sheet date. In arriving at this valuation, the director's have given consideration to market conditions, rental yields and the condition of the properties.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	31.10.2025		31.10.2024
	£		£
Historic cost	537,394		537,394

5. Creditors: amounts falling due within one year

	31.10.2025		31.10.2024
	£		£
Amounts owed to connected companies	486,906		506,906
Taxation and social security	4,323		3,255
Other creditors	1,044		1,044
	492,273		511,205

6. Creditors: amounts falling due after more than one year

	31.10.2025		31.10.2024
	£		£
Other creditors	43,151		0

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	31.10.2025		31.10.2024
	£		£
At the beginning of financial year/period	0		0
Charged to the Profit and Loss Account	( 43,151)		0
At the end of financial year/period	( 43,151)		0