OSCAR HENRY DEVELOPMENTS LTD


Directors	SCALES, Andrew Paul
	SCALES, Paul David


Registered Address	Orchard House
	21 Higher Lane
	Lymm
	WA13 0AR


Registered Number	13225478 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		133,717		-
			133,717		-
Current assets
Debtors		4,254		34,401
Cash at bank and on hand		37,762		69,617
		42,016		104,018
Creditors amounts falling due within one year	4	(27,802)		(46,509)
Net current assets (liabilities)			14,214		57,509
Total assets less current liabilities			147,931		57,509
Creditors amounts falling due after one year	5		(93,750)		-
Net assets			54,181		57,509
Capital and reserves
Profit and loss account			54,181		57,509
Shareholders' funds			54,181		57,509

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 June 2026, and are signed on its behalf by:

SCALES, Andrew Paul
Director
Registered Company No. 13225478

OSCAR HENRY DEVELOPMENTS LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Investment property
	Investment property is intially measured at cost and subsequently stated at fair value at the reporting date. Valuations are carried out by the directors based on their assessment of current open market values for similar properties locally. Changes in fair value are recognised in the profit and loss account. No depreciation or amortisation is provided on investment properties.


		£
	Additions	133,717
	At 28 February 26	133,717

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	27,130	37,025
Taxation and social security	-	8,681
Other creditors	672	803
Total	27,802	46,509

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	93,750	-
Total	93,750	-

6.	Creditors: amounts due after 5 years
	Bank borrowings include amounts repayable after more than five years, otherwise than by instalments of £93,750. The borrowing is interest only, charged at 3.99% per annum and matures in 25 years. The borrowing is secured on the asset which it finances.