REGISTERED NUMBER: 15493846 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

OAP Properties Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

251,000

243,594

CURRENT ASSETS

Debtors

5

949

1,117

Cash at bank

1,850

13,286

2,799

14,403

CREDITORS

Amounts falling due within one year

6

7,962

7,962

NET CURRENT (LIABILITIES)/ASSETS

(5,163

)

6,441

TOTAL ASSETS LESS CURRENT LIABILITIES

245,837

250,035

CREDITORS

Amounts falling due after more than one year

7

285,489

271,078

NET LIABILITIES

(39,652

)

(21,043

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(39,752

)

(21,143

)

SHAREHOLDERS' FUNDS

(39,652

)

(21,043

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 11 October 2026 and were signed on its behalf by:

Mr Oliver Philip Marcus Petkovic - Director

Mrs Eva Petra Alexandra Sosa Petkovic - Director

1.	STATUTORY INFORMATION

OAP Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15493846

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

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 the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company has net liabilities of £39,652. The accounts have been prepared on going concern basis as the directors have confirmed that they will continue to provide financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

243,594

Additions

9,196

Impairments

(1,790

)

At 28 February 2026

251,000

NET BOOK VALUE

At 28 February 2026

251,000

At 28 February 2025

243,594

Investment property situated at 30 Railway View, Goldthorpe, Rotherham, S63 9LN is under a charge from . Togerther Commercial Finance Limited.The charge was created on 20th December 2024.

Investment property situated at 17 Bainbridge Avenue, Willington, Crook, DL15 0AZ is under a charge from . Togerther Commercial Finance Limited.The charge was created on 19th December 2024.

Investment property situated at 104 Trealaw Road, Tonypandy, CF40 2NR is under a charge from . Togerther Commercial Finance Limited.The charge was created on 19th December 2024.

Fair value at 28 February 2026 is represented by:

£

Valuation in 2025

(11,219

)

Valuation in 2026

(1,790

)

Cost

264,009

251,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

949

1,117

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other creditors

7,962

7,962

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

155,994

155,994

Other creditors

129,495

115,084

285,489

271,078

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

155,994

155,994

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Bank loans

155,994

155,994

The loan amounting to £52,500 is secured by the way of charge on the property situated at 30 Railway View, Goldthorpe, Rotherham, S63 9LN (disclosed as investment property). The charge was created in the name of Together Commercial Finance Ltd on 20th December 2024.

The loan amounting to £50,994 is secured by the way of charge on the property situated at 17 Bainbridge Avenue, Willington, Crook, DL15 0AZ (disclosed as investment property). The charge was created in the name of Together Commercial Finance Ltd on 19th December 2024.

The loan amounting to £52,500 is secured by the way of charge on the property situated at 104 Trealaw Road, Tonypandy, CF40 2NR (disclosed as investment property). The charge was created in the name of Together Commercial Finance Ltd on 19th December 2024.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company owes £3,981 (2025: £3,981) to its director, Mr Oliver Philip Marcus Petkovic who is also a 50% shareholder of the company as at accounting year end date.

The company owes £3,981 (2025: £3,981) to its director, Mrs Eva Petra Alexandra Sosa Petkovic who is also a 50% shareholder of the company as at accounting year end date.

The company owes £74,450 (2025: £67,244) to Förvaltningsbolaget Oliver P AB, a company registered in Sweden (Company registered number: 559200-5838), Mr Oliver Philip Marcus Petkovic is a director of this company as at accounting year end date.

The company owes £55,045 (2025: £47,840) to Petkova Forvaltning AB, a company registered in Sweden (Company registered number: 559199-7621), Mrs Eva Petra Alexandra Sosa Petkovic is a director of this company as at accounting year end date.