REGISTERED NUMBER: 12793816 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

WHITE OAK PROPERTY INVESTMENTS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I M Davies

REGISTERED OFFICE:

4 Llaingotten

Cwmffrwd

Carmarthen

Carmarthenshire

SA31 2LY

REGISTERED NUMBER:

12793816 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

FIXED ASSETS

Investment property

4

225,000

225,000

CURRENT ASSETS

Cash at bank

1,523

4,600

CREDITORS

Amounts falling due within one year

40,781

49,407

NET CURRENT LIABILITIES

(39,258

)

(44,807

)

TOTAL ASSETS LESS CURRENT LIABILITIES

185,742

180,193

CREDITORS

Amounts falling due after more than one year

5

(155,021

)

(155,021

)

PROVISIONS FOR LIABILITIES

(9,149

)

(9,149

)

NET ASSETS

21,572

16,023

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

6

39,002

39,002

Retained earnings

(17,431

)

(22,980

)

21,572

16,023

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 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

I M Davies - Director

1.	STATUTORY INFORMATION

WHITE OAK PROPERTY INVESTMENTS LTD 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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 year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

225,000

NET BOOK VALUE

At 31 August 2025

225,000

At 31 August 2024

225,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2022

36,312

Valuation in 2023

11,838

Cost

176,850

225,000

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.8.25

31.8.24

£

£

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

155,021

155,021

6.

RESERVES

Fair

value

reserve

£

At 1 September 2024

and 31 August 2025

39,002