REGISTERED NUMBER: 03532476 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

OAKBURN EUROPEAN PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S A Blausten

D Blausten

H Blausten

S Blausten

B Blausten

D E Blausten

J A Blausten

SECRETARY:

S A Blausten

REGISTERED OFFICE:

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

REGISTERED NUMBER:

03532476 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

FIXED ASSETS

Property, plant and equipment

4

4,029,029

4,028,830

CURRENT ASSETS

Debtors

5

10,469,330

10,143,862

Cash at bank

58,934

115,520

10,528,264

10,259,382

CREDITORS

Amounts falling due within one year

6

1,277,249

1,131,767

NET CURRENT ASSETS

9,251,015

9,127,615

TOTAL ASSETS LESS CURRENT LIABILITIES

13,280,044

13,156,445

CAPITAL AND RESERVES

Called up share capital

7,899,162

7,899,162

Retained earnings

5,380,882

5,257,283

SHAREHOLDERS' FUNDS

13,280,044

13,156,445

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21st September 2026 and were signed on its behalf by:

S A Blausten - Director

1.	STATUTORY INFORMATION

Oakburn European Properties 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 net invoiced rental income and service charges, 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.

Land and buildings

-

not provided

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Long

Plant and

Computer

property

leasehold

machinery

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1st January 2025

500,000

3,500,000

35,411

6,668

4,042,079

Additions

-

-

-

1,915

1,915

At 31st December 2025

500,000

3,500,000

35,411

8,583

4,043,994

DEPRECIATION

At 1st January 2025

-

-

9,911

3,338

13,249

Charge for year

-

-

-

1,716

1,716

At 31st December 2025

-

-

9,911

5,054

14,965

NET BOOK VALUE

At 31st December 2025

500,000

3,500,000

25,500

3,529

4,029,029

At 31st December 2024

500,000

3,500,000

25,500

3,330

4,028,830

Cost or valuation at 31st December 2025 is represented by:

Freehold

Long

Plant and

Computer

property

leasehold

machinery

equipment

Totals

£

£

£

£

£

Valuation in 2024

(629,756

)

(200,000

)

-

-

(829,756

)

Valuation in 2022

-

(8,700,000

)

-

-

(8,700,000

)

Valuation in 2018

-

660,000

-

-

660,000

Valuation in 2016

-

4,554,860

-

-

4,554,860

Cost

1,129,756

7,185,140

35,411

8,583

8,358,890

500,000

3,500,000

35,411

8,583

4,043,994

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,223

51,554

Amounts owed by group undertakings

10,424,806

10,090,384

Other debtors

2,301

1,924

10,469,330

10,143,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,628

(1,687

)

Amounts owed to group undertakings

970,434

740,484

Taxation and social security

239,977

335,866

Other creditors

61,210

57,104

1,277,249

1,131,767