| O&E PROPERTY INVESTMENTS LTD |
| Registered number: |
13777258 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Investment properties |
3 |
|
|
1,504,579 |
|
|
322,862 |
|
| Current assets |
| Debtors |
4 |
|
2,866 |
|
|
642 |
| Cash at bank and in hand |
|
|
3,648 |
|
|
160,095 |
|
|
|
6,514 |
|
|
160,737 |
|
| Creditors: amounts falling due within one year |
5 |
|
(1,461,611) |
|
|
(437,558) |
|
| Net current liabilities |
|
|
|
(1,455,097) |
|
|
(276,821) |
|
| Net assets |
|
|
|
49,482 |
|
|
46,041 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
200 |
|
|
200 |
| Profit and loss account |
|
|
|
49,282 |
|
|
45,841 |
|
| Shareholders' funds |
|
|
|
49,482 |
|
|
46,041 |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| Emre Buyukmizmilli |
| Director |
| Approved by the board on 14 September 2026 |
|
| O&E PROPERTY INVESTMENTS LTD |
| 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. Turnover includes revenue earned from renting the investment property. Turnover is recognised on accrual basis. Advanced monthly rental invoices are issued to the tenants and recognised as revenue.
|
|
|
Investment property |
|
Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs.
Investment properties are professionally valued annually using a yield methodology. This uses market rental values capitalised at a market capitalisation rate and comparative method, having regard to recent sales of similar residential properties within the surrounding area.
But there is an inevitable degree of judgement involved in that each property is unique and value can only ultimately be reliably tested in the market itself. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Investment properties |
| Investment |
| properties |
| £ |
|
Cost |
|
At 1 January 2025 |
322,862 |
|
Additions |
1,181,717 |
|
|
At 31 December 2025 |
1,504,579 |
|
The company's investment properties were valued by the director based on his understanding of property market conditions and derived from 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 assets. |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
2,866 |
|
642 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
807 |
|
9,287 |
|
Other creditors |
1,460,804 |
|
428,271 |
|
|
|
|
|
|
1,461,611 |
|
437,558 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
|
At the balance sheet date, the company owed £696,650 (2024 - Nil) to Best Meat (UK) Ltd, which is an interest free loan repayable on demand. |
|
|
| 7 |
Controlling party |
|
|
The Directors don't consider there to be an ultimate controlling party. |
|
|
| 8 |
Other information |
|
|
O&E PROPERTY INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
1 Morthen View |
|
Wickersley |
|
Rotherham |
|
S66 1BG |