REGISTERED NUMBER: 11171144 (England and Wales)

Financial Statements For The Year Ended 31 January 2026

for

A&O PROPERTY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

3,920

2,490

Investment property

5

6,037,000

6,037,000

6,040,920

6,039,490

CURRENT ASSETS

Stocks

599,421

598,671

Debtors

6

472,815

502,691

Cash at bank

8,216

9,396

1,080,452

1,110,758

CREDITORS

Amounts falling due within one year

7

266,880

296,183

NET CURRENT ASSETS

813,572

814,575

TOTAL ASSETS LESS CURRENT LIABILITIES

6,854,492

6,854,065

CREDITORS

Amounts falling due after more than one year

8

(3,051,924

)

(3,073,127

)

PROVISIONS FOR LIABILITIES

(197,476

)

(149,783

)

NET ASSETS

3,605,092

3,631,155

CAPITAL AND RESERVES

Called up share capital

2,750,600

2,750,600

Revaluation reserve

10

788,185

788,185

Retained earnings

66,307

92,370

3,605,092

3,631,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 18 August 2026 and were signed on its behalf by:

A Ghaffar - Director

1.	STATUTORY INFORMATION

A&O Property Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11171144

Registered office:

65 Valleyfield Road

Streatham

London

SW16 2HS

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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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 balance sheet date.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

383

2,405

9,852

12,640

Additions

-

280

2,456

2,736

At 31 January 2026

383

2,685

12,308

15,376

DEPRECIATION

At 1 February 2025

315

1,712

8,123

10,150

Charge for year

17

243

1,046

1,306

At 31 January 2026

332

1,955

9,169

11,456

NET BOOK VALUE

At 31 January 2026

51

730

3,139

3,920

At 31 January 2025

68

693

1,729

2,490

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

6,037,000

NET BOOK VALUE

At 31 January 2026

6,037,000

At 31 January 2025

6,037,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2019

620,623

Valuation in 2020

73,760

Valuation in 2021

93,802

Cost

5,248,815

6,037,000

If Investment property had not been revalued it would have been included at the following historical cost:

31/1/26

31/1/25

£

£

Cost

5,248,815

5,248,815

Aggregate depreciation

(836,636

)

(731,661

)

Investment property was valued on an open market basis on 31 January 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

15,209

30,320

Other debtors

457,606

472,371

472,815

502,691

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

54,327

55,079

Payments on account

19,117

18,565

Trade creditors

12,450

11,450

Taxation and social security

5,566

20,755

Other creditors

175,420

190,334

266,880

296,183

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans

3,051,924

3,064,846

Other creditors

-

8,281

3,051,924

3,073,127

31/1/26

31/1/25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,866,245

2,884,277

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/1/26

31/1/25

£

£

Bank loans

3,106,251

3,119,925

Loans are secured by legal charges over the company's investment properties.

10.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

788,185