ACCOUNTS - Final Accounts preparation

Registered number: 13916431

OT TRIANGLE INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

OT TRIANGLE INVESTMENTS LIMITED

REGISTERED NUMBER: 13916431

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		811,272		601,438
			811,272		601,438
Current assets
Cash at bank and in hand		265,736		439,300
		265,736		439,300
Creditors: amounts falling due within one year	5	(5,613)		(4,608)
Net current assets			260,123		434,692
Total assets less current liabilities			1,071,395		1,036,130

Net assets			1,071,395		1,036,130

Capital and reserves
Called up share capital	200	200
Share premium account	999,900	999,900
Profit and loss account	71,295	36,030
	1,071,395	1,036,130

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OT TRIANGLE INVESTMENTS LIMITED

REGISTERED NUMBER: 13916431

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

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 year 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 income statement 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 11 June 2026.

Mr P Shah

Director

The notes on pages 3 to 4 form part of these financial statements.

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OT TRIANGLE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

OT Triangle Investments Limited is a private company, limited by share capital, incorporated in England and Wales under registration number: 13916431. The address of the registered office is 26 Pyecombe Corner, Woodside Park, London N12 7AJ.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.5

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.

2.6

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 year was 2 (2025 - 2).

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OT TRIANGLE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 April 2025	601,438
	Additions	229,773
	Disposals	(19,939)
	At 31 March 2026	811,272

In the opinion of the directors', the aggregate open market value of the investments was £1,025,891 (2025 - £673,645) at 31 March 2026.

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	2,911	2,813
Directors' loan account	668	-
Accruals and deferred income	2,034	1,795
	5,613	4,608

6.	Controlling party

The company is a 100% subsidiary of OT Triangle Investments (Holdings) Limited, a company incorporated in the United Kingdom.

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