REGISTERED NUMBER: 07685075 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OCEAN QUAY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

10

DIRECTOR:

B Davies

SECRETARY:

Z R French

REGISTERED OFFICE:

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

REGISTERED NUMBER:

07685075 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Tangible assets

4

35,489

75,961

Investments

5

2,554,070

-

Investment property

6

7,925,460

7,380,727

10,515,019

7,456,688

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

7

12,430

23,103

Cash at bank

71,272

45,155

93,702

78,258

CREDITORS

Amounts falling due within one year

8

2,997,252

584,407

NET CURRENT LIABILITIES

(2,903,550

)

(506,149

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,611,469

6,950,539

CREDITORS

Amounts falling due after more than one year

9

(1,483,698

)

(1,002,709

)

PROVISIONS FOR LIABILITIES

(891,797

)

(901,915

)

NET ASSETS

5,235,974

5,045,915

CAPITAL AND RESERVES

Called up share capital

200

200

Other reserve - revaluation

11

3,157,386

3,157,386

Retained earnings

11

2,078,388

1,888,329

SHAREHOLDERS' FUNDS

5,235,974

5,045,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 September 2026 and were signed by:

B Davies - Director

1.	STATUTORY INFORMATION

Ocean Quay Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents rental income receivable during the year, excluding Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

As required by FRS102 Section 1A investment property is included in the financial statements at fair value.

Any surplus (or deficit) is included in the accounts as a non distributable reserve.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

166,843

4,094

95,155

5,843

271,935

DEPRECIATION

At 1 January 2025

114,670

4,094

71,367

5,843

195,974

Charge for year

16,684

-

23,788

-

40,472

At 31 December 2025

131,354

4,094

95,155

5,843

236,446

NET BOOK VALUE

At 31 December 2025

35,489

-

-

-

35,489

At 31 December 2024

52,173

-

23,788

-

75,961

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

95,155

DEPRECIATION

At 1 January 2025

71,367

Charge for year

23,788

At 31 December 2025

95,155

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

23,788

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

2,554,070

At 31 December 2025

2,554,070

NET BOOK VALUE

At 31 December 2025

2,554,070

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

7,380,727

Additions

544,733

At 31 December 2025

7,925,460

NET BOOK VALUE

At 31 December 2025

7,925,460

At 31 December 2024

7,380,727

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

1,158,117

Valuation in 2020

2,882,195

Cost

3,885,148

7,925,460

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

3,885,148

3,340,415

Investment properties were valued on an open market basis on 4 December 2020 by chartered surveyors Savills (UK) Limited .

The director does not consider the current value of the property to be materially different from the value shown in the accounts.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,316

511

Other debtors

10,114

22,592

12,430

23,103

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

335,309

193,806

Hire purchase contracts

30,928

16,402

Trade creditors

3,119

7,426

Amounts owed to group undertakings

465,922

209,694

Taxation and social security

111,183

82,976

Other creditors

2,050,791

74,103

2,997,252

584,407

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,483,698

971,781

Hire purchase contracts

-

30,928

1,483,698

1,002,709

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

75,623

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,819,007

1,165,587

Hire purchase contracts

30,928

47,330

1,849,935

1,212,917

11.

RESERVES

Other

Retained

reserve -

earnings

revaluation

Totals

£

£

£

At 1 January 2025

1,888,329

3,157,386

5,045,715

Profit for the year

190,059

190,059

At 31 December 2025

2,078,388

3,157,386

5,235,774

12.	CONTINGENT LIABILITIES

There is a contingent liability amounting to £50,514 (2024 - £50,514) in respect of a loan to the parent company, Ocean Quay Property Company Limited which has been cross guaranteed by Ocean Quay Investments Limited.

13.	RELATED PARTY DISCLOSURES

TRANSACTIONS WITH GROUP COMPANIES

Non interest bearing loans on which no terms of repayment have been agreed. The amount due to group companies at the balance sheet date amounted to £465,922 (2024 - £209,694).

TRANSACTIONS WITH COMPANIES UNDER COMMON OWNERSHIP

Non interest bearing loans on which no terms of repayment have been agreed. The amount due to companies under common ownership at the balance sheet date amounted to £35,260 (2024 - £12,074)..

TRANSACTIONS WITH DIRECTORS

During the year the company issued loan notes to the director and his associates of £481,250 and a loan of £1,430,742 (2024 £6,050),. These balances are unsecured, have no right to interest and are repayable on demand.

14.	CONTROLLING PARTY

The company's parent company is Ocean Quay Property Company Ltd, a company incorporated in England and Wales (number 07881484).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ocean Quay Investments Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ocean Quay Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ocean Quay Investments Limited and state those matters that we have agreed to state to the director of Ocean Quay Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ocean Quay Investments Limited and its director for our work or for this report.

It is your duty to ensure that Ocean Quay Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ocean Quay Investments Limited. You consider that Ocean Quay Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ocean Quay Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

4 September 2026