ACCOUNTS - Final Accounts preparation

Registered number: 15936295

OLAYA & COLE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

OLAYA & COLE LIMITED

REGISTERED NUMBER: 15936295

STATEMENT OF FINANCIAL POSITION

AS AT SEPTEMBER 30, 2025

		2025
Note		£

Fixed assets
Tangible assets	4		202,575
			202,575
Current assets
Cash at bank and in hand	5	2,088
		2,088
Creditors: amounts falling due within one year	6	(136,457)
Net current (liabilities)/assets			(134,369)
Total assets less current liabilities			68,206
Creditors: amounts falling due after more than one year	7		(81,321)

Net (liabilities)/assets			(13,115)

Capital and reserves
Called up share capital			2
Profit and loss account			(13,117)
			(13,115)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on June 3, 2026.

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OLAYA & COLE LIMITED

REGISTERED NUMBER: 15936295

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT SEPTEMBER 30, 2025

Sam Hesami

Director

The notes on pages 3 to 6 form part of these financial statements.

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OLAYA & COLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

1.	General information

Olaya & Cole Limited is a private company limited by shares, registered in the United Kingdom number 15936295. Its registered office is 18 Church Road, Bebington, Wirral, CH63 7PH.
During the period, the principal activity of the company was that of buying and selling of own real estate.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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OLAYA & COLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

2.Accounting policies (continued)

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, SELECT OR ENTER METHOD.

Depreciation is provided on the following basis:

Freehold property

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 3.

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OLAYA & COLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	Additions	202,575
	At September 30, 2025	202,575

	Net book value
	At September 30, 2025	202,575

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	2,088
		2,088

6.	Creditors: Amounts falling due within one year
		2025
		£

	Bank loans	11,649
	Other creditors	123,908
	Accruals and deferred income	900
		136,457

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	81,321
		81,321

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OLAYA & COLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£

	Amounts falling due within one year
	Bank loans	11,649
		11,649
	Amounts falling due 1-2 years
	Bank loans	11,649
		11,649
	Amounts falling due 2-5 years
	Bank loans	34,948
		34,948
	Amounts falling due after more than 5 years
	Bank loans	34,722
		34,722
		92,968

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