OKELL PROPERTIES LIMITED

Report and Accounts

31 December 2025

Registered number

04989568

OKELL PROPERTIES LIMITED
Registered number:		04989568
Balance Sheet
as at 31 December 2025


Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		100,000			100,000

Current assets
Cash at bank and in hand		348			945

Creditors: amounts falling due within one year	4	(83,109)			(78,087)

Net current liabilities			(82,761)			(77,142)

Net assets			17,239			22,858

Capital and reserves
Called up share capital			10,000			10,000
Revaluation reserve	5		12,417			12,417
Profit and loss account			(5,178)			441

Shareholders' funds			17,239			22,858

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.



I Okell
Director
Approved by the board on 12 August 2026

OKELL PROPERTIES LIMITED
Notes to the Accounts
for the year ended 31 December 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).

	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 from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 January 2025			100,000
	At 31 December 2025			100,000

	Depreciation
	At 31 December 2025			-

	Net book value
	At 31 December 2025			100,000
	At 31 December 2024			100,000


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Accruals	984		984
	Directors loan	81,375		76,353
	Other creditors	750		750
		83,109		78,087


5	Revaluation reserve	2025		2024
£			£

	At 1 January 2025	12,417		12,417

	At 31 December 2025	12,417		12,417


6	Other information

	OKELL PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	CHESHIRE CHEESE COTTAGE BURWARDSLEY ROAD
	TATTENHALL
	CHESTER
	CHESHIRE
	CH3 9NS