REGISTERED NUMBER: 12825684 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

OCHOA PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

B Stratford

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

12825684 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

13,949

24,987

Investment property

5

775,000

900,000

788,949

924,987

Current assets

Debtors

6

1,249

417

Cash at bank

4,824

2,372

6,073

2,789

Creditors

Amounts falling due within one year

7

398,527

396,501

Net current liabilities

(392,454

)

(393,712

)

Total assets less current liabilities

396,495

531,275

Creditors

Amounts falling due after more than one year

8

532,701

532,759

Net liabilities

(136,206

)

(1,484

)

Capital and reserves

Called up share capital

10

2

2

Retained earnings

11

(136,208

)

(1,486

)

Shareholders' funds

(136,206

)

(1,484

)

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

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

The director acknowledges her 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 25 May 2026 and were signed by:

B Stratford - Director

1.	Statutory information

Ochoa Properties 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.

Going concern

The company meets its day to day working capital requirements through the support of the director and shareholder of the company. On this basis, the director and shareholder considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover comprises rents receivable and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Investment property

Investment properties are included in the Balance Sheet at their open market value in accordance with the Financial Reporting Standard 102 and are not depreciated. This treatment is contrary to the Companies' Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Improvements

to property

£

Cost

At 1 September 2024

and 31 August 2025

55,192

Depreciation

At 1 September 2024

30,205

Charge for year

11,038

At 31 August 2025

41,243

Net book value

At 31 August 2025

13,949

At 31 August 2024

24,987

5.	Investment property

Total

£

Fair value

At 1 September 2024

900,000

Revaluations

(125,000

)

At 31 August 2025

775,000

Net book value

At 31 August 2025

775,000

At 31 August 2024

900,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2024

112,891

Valuation in 2025

(125,000

)

Cost

787,109

775,000

The property has been revalued based on current market rates.

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Prepayments and accrued income

1,249

417

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

826

-

Directors' current accounts

395,401

394,201

Accruals and deferred income

2,300

2,300

398,527

396,501

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other loans more 5yrs instal

532,701

532,759

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

532,701

532,759

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

532,701

532,759

Topaz Finance Limited holds a charge over the assets of the company.

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

11.

Reserves

Retained

earnings

£

At 1 September 2024

(1,486

)

Deficit for the year

(134,722

)

At 31 August 2025

(136,208

)

12.	Related party disclosures

Included within other creditors is £395,401 (2024: £394,201) owed to the director.