At the year end an amount of £167,339 (2024 £181,273) was owed to the company by a director.

A net repayment of £13,934 was made during the year.

Interest was charged on the balance during the year at the official rate of 3.75%.

The average number of persons, including directors, employed by the company during the year was as follows:

The financial statements have been prepared to give a 'true and fair view' and have departed from the

requirements of FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' only to

the extent required to provide this 'true and fair view'. This departure is the non-depreciation of the company's

investment properties, on the basis that the very long expected useful life and high residual value of those

properties negates the relevance of depreciation and to include such a charge would be to distort the 'true and

fair view' presented.

Oswestry Industrial Buildings Limited is a private company limited by shares incorporated in England and Wales. The registered office is St Davids Court, Union Street, Wolverhampton, West Midlands, United Kingdom, WV1 3JE.

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true