ACCOUNTS - Final Accounts preparation

Registered number: 14695013

OHC LDN UK PTE LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

OHC LDN UK PTE LTD

REGISTERED NUMBER: 14695013

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		7,742,828		8,086,965
			7,742,828		8,086,965
Current assets
Debtors: amounts falling due within one year	5	68,529		15,919
Cash at bank and in hand	6	716,291		419,062
		784,820		434,981
Creditors: amounts falling due within one year	7	(8,584,834)		(8,577,893)
Net current liabilities			(7,800,014)		(8,142,912)
Total assets less current liabilities			(57,186)		(55,947)

Net liabilities			(57,186)		(55,947)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(57,187)	(55,948)
	(57,186)	(55,947)

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OHC LDN UK PTE LTD

REGISTERED NUMBER: 14695013

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 September 2026.

S L J Wei

Director

The notes on pages 3 to 6 form part of these financial statements.

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OHC LDN UK PTE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

OHC LDN UK Pte Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number: 14695013).

The Company's registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

At the reporting date, the Company had net liabilities due to sums owed to the parent company. The financial statements have been prepared on the going concern basis, on the grounds that the parent company will not demand full repayment of this debt, and will support the Company as necessary to help it meet its obligations as they fall due for a period of not less than 12 months from the date of approval of these financial statements.

The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the shareholder.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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OHC LDN UK PTE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.8

Investment property

Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in profit or loss.

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OHC LDN UK PTE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

4.	Investment property

		Investment property
		£
	Valuation
	At 1 January 2025	8,086,965
	Other movements	(344,137)
	At 31 December 2025	7,742,828

The 2025 valuations were made by the directors, on an open market value basis.

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OHC LDN UK PTE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	66,644	15,919
Prepayments and accrued income	1,885	-
	68,529	15,919

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	716,291	419,062
	716,291	419,062

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	125,733	137,733
Amounts owed to group undertakings	8,188,940	7,596,017
Corporation tax	-	1,233
Other taxation and social security	18,697	22,181
Other creditors	163,163	127,539
Accruals and deferred income	88,301	693,190
	8,584,834	8,577,893

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