REGISTERED NUMBER: 09708550 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OBC (DORSET) LTD

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

12,012

14,138

Investments

5

625,774

612,112

Investment property

6

675,585

675,585

1,313,371

1,301,835

Current assets

Debtors

7

1,896

-

Cash at bank

20,575

9,472

22,471

9,472

Creditors

Amounts falling due within one year

8

683,235

680,807

Net current liabilities

(660,764

)

(671,335

)

Total assets less current liabilities

652,607

630,500

Provisions for liabilities

9

33,137

22,233

Net assets

619,470

608,267

Capital and reserves

Called up share capital

10

100

100

Fair value reserve

11

291,357

220,245

Retained earnings

328,013

387,922

Shareholders' funds

619,470

608,267

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 her 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2026 and were signed by:

Ms K J Pearce - Director

1.	Statutory information

OBC (Dorset) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09708550. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 4 Primrose Hill, Witchampton, Wimborne, BH21 5BA.

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 income from investments, rental of residential property and income from consultancy work.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment Property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in statement of comprehensive income

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 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.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Other investments

Other investments are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of comprehensive income.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 January 2025

4,660

17,028

21,688

Additions

-

659

659

Disposals

-

(1,021

)

(1,021

)

At 31 December 2025

4,660

16,666

21,326

Depreciation

At 1 January 2025

3,438

4,112

7,550

Charge for year

244

1,948

2,192

Eliminated on disposal

-

(428

)

(428

)

At 31 December 2025

3,682

5,632

9,314

Net book value

At 31 December 2025

978

11,034

12,012

At 31 December 2024

1,222

12,916

14,138

5.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 January 2025

612,112

Additions

20,001

Disposals

(78,215

)

Revaluations

61,631

Dividends received

10,245

At 31 December 2025

625,774

Net book value

At 31 December 2025

625,774

At 31 December 2024

612,112

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2021

91,080

Valuation in 2022

(38,067

)

Valuation in 2023

40,655

Valuation in 2024

39,928

Valuation in 2025

61,631

Cost

430,547

625,774

6.	Investment property

Total

£

Fair value

At 1 January 2025

and 31 December 2025

675,585

Net book value

At 31 December 2025

675,585

At 31 December 2024

675,585

Fair value at 31 December 2025 is represented by:

£

Valuation in 2017

20,128

Valuation in 2018

(3,000

)

Valuation in 2021

127,500

Valuation in 2022

(17,500

)

Valuation in 2023

2,177

Cost

546,280

675,585

The director has valued the investment property based on current market conditions.

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

1,896

-

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Directors' current accounts

679,639

677,214

Accruals and deferred income

3,596

3,593

683,235

680,807

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

33,137

22,233

Deferred

tax

£

Balance at 1 January 2025

22,233

Provided during year

10,904

Balance at 31 December 2025

33,137

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

11.

Reserves

Fair

value

reserve

£

At 1 January 2025

220,245

Revaluation of investments

71,112

At 31 December 2025

291,357

12.	Ultimate controlling party

The Company is under the control of the Director, by virtue of their 100% holding of the issued voting share capital of the Company.