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Registered number: 13112911
Olipat Property Holdings Limited
Financial Statements
For The Year Ended 31 March 2026
Gravitate Accounting
Olipat Property Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Olipat Property Holdings Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13112911

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 388 |  | 673
Investment Properties | 5 |  | 453,621 |  | 453,621
|  |  | 454,009 |  | 454,294
CURRENT ASSETS
Debtors | 6 | 2,505 |  | 2,431 |
Cash at bank and in hand |  | 20,501 |  | 12,446 |
|  | 23,006 |  | 14,877 |
Creditors: Amounts Falling Due Within One Year | 7 | (414,340 ) |  | (415,238 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (391,334 ) |  | (400,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,675 |  | 53,933
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,848 ) |  | (6,902 )
NET ASSETS |  |  | 55,827 |  | 47,031
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 55,825 |  | 47,029
SHAREHOLDERS' FUNDS |  |  | 55,827 |  | 47,031

Page 1
Page 2
Olipat Property Holdings Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

J Moxon Director
30th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Olipat Property Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Olipat Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13112911 . The registered office is 81 Hilltop Road, Dronfield, S18 1UJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33% Straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Olipat Property Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 943
As at 31 March 2026 | 943
Depreciation
As at 1 April 2025 | 270
Provided during the period | 285
As at 31 March 2026 | 555
Net Book Value
As at 31 March 2026 | 388
As at 1 April 2025 | 673

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 and 31 March 2026 | 453,621

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 417,966 |  | 417,966
Accumulated depreciation and impairment | 38,816 |  | 30,457
Carrying amount | 379,150 |  | 387,509

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 833 |  | 759
Due after more than one year
Other debtors | 1,672 |  | 1,672
| 2,505 |  | 2,431

Page 4
Page 5
Olipat Property Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 412,223 |  | 412,424
Taxation and social security | 2,117 |  | 2,814
| 414,340 |  | 415,238

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

9. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 April 2025 | 47,029
Profit for the year and total comprehensive income | 8,796
As at 31 March 2026 | 55,825

Included within the profit and loss reserve is an amount of £35,655 relating to unrealised fair value gains on investment properties, which is non-distributable under FRS 102 and the Companies Act.
10. Related Party Transactions
Included within other creditors are loans from related parties which total £407,807. These amounts are interest free, unsecured and repayable on demand.
Page 5