Ouhla Properties Limited - Filleted accounts

Registered number

04063489

Ouhla Properties Limited

Accounts for the year ended

31 October 2025

Ouhla Properties Limited
Registered number:		04063489
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		89,094			2,700
Investments	4		18,262,500			18,000,000
			18,351,594			18,002,700

Current assets
Debtors	5	632,635			724,301
Cash at bank and in hand		440,646			684,746
		1,073,281			1,409,047

Creditors: amounts falling due within one year	6	(89,664)			(157,202)

Net current assets			983,617			1,251,845

Total assets less current liabilities			19,335,211			19,254,545


Provisions for liabilities			(1,346,408)			(1,285,598)


Net assets			17,988,803			17,968,947

Capital and reserves
Called up share capital			132			132
Revaluation reserve	7		12,727,113			12,606,779
Profit and loss account			5,261,558			5,362,036

Shareholders' funds			17,988,803			17,968,947

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.




F Ouhla
Director
Approved by the board on 15 July 2026

Ouhla Properties Limited
Notes to the Accounts
for the year ended 31 October 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).
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided at rates calculated to write off the cost of each asset as follows:
	Depreciation is not provided on freehold or investment properties.
	Plant and machinery			25% on written down value
	Motor Vehicle			20% on written down value

	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of gains and losses in the financial statements and their inclusion in tax assessments. 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.Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number
	Average number of persons employed by the company					5		7








3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	-		60,926		-		60,926
	Additions	-		-		101,666		101,666
	At 31 October 2025	-		60,926		101,666		162,592

	Depreciation
	At 1 November 2024	-		58,226		-		58,226
	Charge for the year	-		675		14,597		15,272
	At 31 October 2025	-		58,901		14,597		73,498

	Net book value
	At 31 October 2025	-		2,025		87,069		89,094
	At 31 October 2024	-		2,700		-		2,700


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 November 2024			-		18,000,000		18,000,000
	Additions			-		102,055		102,055
	Revaluation			-		160,445		160,445
	At 31 October 2025			-		18,262,500		18,262,500
	Historical cost
	At 1 November 2024			-		10,081,399
	At 31 October 2025			-		10,230,578
	Freehold investment properties were revalued by the directors as at 31st October 2025 to reflect their open market value. Tax of approximately £ 1,324,808 would be payable if the properies were to be sold at these values.

5	Debtors					2025		2024
£							£
	Other debtors					632,635		724,301
						632,635		724,301

6	Creditors: amounts falling due within one year					2025		2024
£							£
	Trade creditors					61,701		48,759
	Taxation and social security costs					13,803		95,483
	Other creditors					14,160		12,960
						89,664		157,202



7	Revaluation reserve					2025		2024
£							£
	At 1 November 2024					12,606,779		12,606,779
	Gain on revaluation of land and buildings					160,445		-
	Deferred taxation arising on the revaluation of land and buildings					(40,111)		-
	At 31 October 2025					12,727,113		12,606,779

8	Related party transactions
	Amount due from the estate of M Ouhla.					880,396		1,077,886
	The loan is accruing interest of 3.75% p.a.

9	Controlling party
	The ultimate controlling parties are F.Ouhla, K. Ouhla, Z. Nazir, & A. Ouhla who are all equal
	shareholders.
10	Other information
	Ouhla Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Berwyn
	39 Hoadly Road
	London
	SW16 1AE