REGISTERED NUMBER: 15206762 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

ODYS Investment Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I H S Arkell

Miss J L Driver

REGISTERED OFFICE:

Commercial House

2 Abbeymead Avenue

Gloucester

Gloucestershire

GL4 5UA

REGISTERED NUMBER:

15206762 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

339

505

Investment property

5

158,109

158,109

158,448

158,614

CURRENT ASSETS

Debtors

6

224

1,849

Cash at bank

1,737

1,050

1,961

2,899

CREDITORS

Amounts falling due within one year

7

100,529

91,780

NET CURRENT LIABILITIES

(98,568

)

(88,881

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,880

69,733

CREDITORS

Amounts falling due after more than one year

8

76,658

78,360

NET LIABILITIES

(16,778

)

(8,627

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(16,878

)

(8,727

)

SHAREHOLDERS' FUNDS

(16,778

)

(8,627

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Miss J L Driver - Director

I H S Arkell - Director

1.	STATUTORY INFORMATION

ODYS Investment 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

There was a net deficiency of net assets of £98,568 (2024 - £88,881) at the balance sheet date, however the directors have confirmed continued support and consider that the company retains sufficient working capital to continue trading for the foreseeable future. They therefore consider that it is appropriate to prepare the accounts on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 November 2024

and 31 October 2025

754

Depreciation

At 1 November 2024

249

Charge for year

166

At 31 October 2025

415

Net book value

At 31 October 2025

339

At 31 October 2024

505

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 November 2024

and 31 October 2025

158,109

Net book value

At 31 October 2025

158,109

At 31 October 2024

158,109

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Other debtors

224

1,849

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

4,200

4,200

Trade creditors

1

70

Other creditors

96,328

87,510

100,529

91,780

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

76,658

78,360

31/10/25

31/10/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

55,658

57,360

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/10/25

31/10/24

£

£

Bank loans

80,858

82,560

The bank loan (mortgage) is secured by way of fixed charges over the company's investment property.

10.	RELATED PARTY DISCLOSURES

Miss J L Driver

Director

The director has loaned money to the company. At 31 October 2025, the company owed the director £43,454 (2024 - £35,660). This unsecured loan is interest free and has no fixed repayment terms.

I H S Arkell

Director

The director has loaned money to the company. At 31 October 2025, the company owed the director £52,250 (2024 - £51,250). This unsecured loan is interest free and has no fixed repayment terms.