Odon Holding Limited - Filleted accounts

Registered number

12523182

Odon Holding Limited

Filleted Accounts

31 August 2025

Odon Holding Limited
Registered number:		12523182
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		186,600			188,821

Current assets
Debtors	4	16,396			16,146
Cash at bank and in hand		108,427			95,413
		124,823			111,559

Creditors: amounts falling due within one year	5	(192,721)			(194,939)

Net current liabilities			(67,898)			(83,380)

Net assets			118,702			105,441

Capital and reserves
Called up share capital			2			2
Profit and loss account			118,700			105,439

Shareholders' funds			118,702			105,441

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K O'Donoghue
Director
Approved by the board on 27 May 2026

Odon Holding Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	186,600		3,701		190,301
	Disposals	-		(3,701)		(3,701)
	At 31 August 2025	186,600		-		186,600

	Depreciation
	At 1 September 2024	-		1,480		1,480
	On disposals	-		(1,480)		(1,480)
	At 31 August 2025	-		-		-

	Net book value
	At 31 August 2025	186,600		-		186,600
	At 31 August 2024	186,600		2,221		188,821


4	Debtors			2025		2024
£					£

	Other debtors			16,396		16,146


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			186,598		186,598
	Taxation and social security costs			4,503		6,721
	Other creditors			1,620		1,620
				192,721		194,939


6	Other information

	Odon Holding Limited is a private company limited by shares and incorporated in England. Its registered office is:
	43 Brunswick Road
	Gloucester
	GL1 1JS