Registration number: 08545764

OCR Properties Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

OCR Properties Limited

Company Information

Directors

L R Bull P B Dickson

Registered office

Oak Park Rylands Lane Elmley Lovett Droitwich England WR9 0QZ

Auditors

Clement Rabjohns Limited Registered Auditors and Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

OCR Properties Limited

(Registration number: 08545764)
Balance Sheet as at 31 December 2025

	Note	31 December 2025 £	31 January 2025 £
Fixed assets
Tangible assets	4	699,683	699,683
Current assets
Debtors	5	40,000	-
Cash at bank and in hand		14,869	11,947
		54,869	11,947
Creditors: Amounts falling due within one year	6	(368,108)	(55,588)
Net current liabilities		(313,239)	(43,641)
Total assets less current liabilities		386,444	656,042
Creditors: Amounts falling due after more than one year	6	-	(311,778)
Net assets		386,444	344,264
Capital and reserves
Called up share capital		100	100
Retained earnings		386,344	344,164
Shareholders' funds		386,444	344,264

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

......................................... L R Bull Director

OCR Properties Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
Oak Park Rylands Lane
Elmley Lovett
Droitwich
WR9 0QZ
England

These financial statements were authorised for issue by the Board on 26 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The company has shortened its accounting period to align the year end with the rest of the group.

OCR Properties Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 26 August 2026 was Philip Parsons FCA, who signed for and on behalf of Clement Rabjohns Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received for the provision of services in the ordinary course of the company’s activities being a property investment company. Turnover is shown gross of sales due to property not being opted to tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% straight line

OCR Properties Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2025 - 5).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 February 2025	723,811	723,811
At 31 December 2025	723,811	723,811
Depreciation
At 1 February 2025	24,128	24,128
At 31 December 2025	24,128	24,128
Carrying amount
At 31 December 2025	699,683	699,683
At 31 January 2025	699,683	699,683

Included within the net book value of land and buildings above is £699,683 (2025 - £699,683) in respect of freehold land and buildings.
 

OCR Properties Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

5

Debtors

Current	Note	31 December 2025 £	31 January 2025 £
Amounts owed by related parties		40,000	-
		40,000	-

6

Creditors

Creditors: amounts falling due within one year

	Note	31 December 2025 £	31 January 2025 £
Due within one year
Loans and borrowings	7	-	40,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest		331,778	-
Taxation and social security		22,269	8,207
Accruals and deferred income		5,854	7,381
Other creditors		8,207	-
		368,108	55,588