| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| for |
| Oriel Land Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| for |
| Oriel Land Limited |
| Oriel Land Limited (Registered number: 10999439) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Chartered Certified Accountants' Report | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 5 |
| Oriel Land Limited |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 30 Bankside Court |
| Stationfields |
| Kidlington |
| Oxford |
| OX5 1JE |
| Chartered Certified Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| Oriel Land Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oriel Land Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook. |
| This report is made solely to the director of Oriel Land Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oriel Land Limited and state those matters that we have agreed to state to the director of Oriel Land Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at |
| https://www.accaglobal.com/gb/en/technical-activities/technical-resources- |
| search/2009/october/factsheet-163-audit-exempt-companies.html. |
| To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. |
| It is your duty to ensure that Oriel Land Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Oriel Land Limited. You consider that Oriel Land Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Oriel Land Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| 30 Bankside Court |
| Stationfields |
| Kidlington |
| Oxford |
| OX5 1JE |
| Date: ............................................. |
| Oriel Land Limited (Registered number: 10999439) |
| Balance Sheet |
| 31 October 2025 |
| 31/10/25 | 31/10/24 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 11 | ( |
) | ( |
) |
| NET ASSETS |
| Oriel Land Limited (Registered number: 10999439) |
| Balance Sheet - continued |
| 31 October 2025 |
| 31/10/25 | 31/10/24 |
| Notes | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital |
| Property revaluation reserve |
| Retained earnings | ( |
) | ( |
) |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| Oriel Land Limited (Registered number: 10999439) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Oriel Land Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about Oriel Land Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Tangible fixed assets |
| Plant and machinery - 20% reducing balance |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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 Profit and Loss Account, 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 balance sheet date. |
| Oriel Land Limited (Registered number: 10999439) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 November 2024 |
| and 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| and 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 November 2024 |
| and 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| Oriel Land Limited (Registered number: 10999439) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 November 2024 |
| Additions |
| Revaluations | 57,620 |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| Fair value at 31 October 2025 is represented by: |
| £ |
| Valuation in 2019 | 84,509 |
| Valuation in 2020 | 104,123 |
| Valuation in 2021 | 289,755 |
| Valuation in 2022 | 335,303 |
| Valuation in 2023 | 289,550 |
| Valuation in 2024 | 801,924 |
| Valuation in 2025 | 57,620 |
| Cost | 4,984,216 |
| 6,947,000 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/10/25 | 31/10/24 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/10/25 | 31/10/24 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| Oriel Land Limited (Registered number: 10999439) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31/10/25 | 31/10/24 |
| £ | £ |
| Bank loans |
| Other creditors |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31/10/25 | 31/10/24 |
| £ | £ |
| Mortgages | 4,880,814 | 3,464,745 |
| Other creditors | 200,000 | 200,000 |
| Mortgages on the properties are secured against the properties to which they relate. Other creditors are secured by floating charge on the assets of the company. The total liability in 2025 was £5,080,814 (2024: £3,664,745). |
| 11. | PROVISIONS FOR LIABILITIES |
| 31/10/25 | 31/10/24 |
| £ | £ |
| Deferred tax | 490,696 | 476,291 |
| Deferred |
| tax |
| £ |
| Balance at 1 November 2024 |
| Provided during year |
| Balance at 31 October 2025 |