Oron & Magen Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13621030

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		705,000		705,000

			705,000		705,000
CURRENT ASSETS
Debtors	5	240		-
Cash at bank and in hand		2,699		6,253

		2,939		6,253
Creditors: Amounts Falling Due Within One Year	6	(226,649 )		(222,311 )

NET CURRENT ASSETS (LIABILITIES)			(223,710 )		(216,058 )

TOTAL ASSETS LESS CURRENT LIABILITIES			481,290		488,942

Creditors: Amounts Falling Due After More Than One Year	7		(470,658 )		(486,011 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(41,678 )		(41,678 )

NET LIABILITIES			(31,046 )		(38,747 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(31,146 )		(38,847 )

SHAREHOLDERS' FUNDS			(31,046)		(38,747)

Page 1

Page 2

Oron & Magen Properties Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lilach Magen

Director

15/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Oron & Magen Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13621030 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents amounts receivable for rents and services net of VAT and trade discounts.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the 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 asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 September 2025 and 31 August 2026	705,000

Investment properties comprise of an amount of £705,000 (2025: £705,000) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments	240	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	-
Accruals and deferred income	215	-
Directors' loan accounts	220,435	222,311
Amounts owed to related parties	6,000	-

	226,649	222,311

Page 3

Page 4

Oron & Magen Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	470,658	480,011
Amounts owed to related parties	-	6,000

	470,658	486,011

Bank Loans includes £470,658 (2025: £480,011) secured by way of a fixed first charge over the underlying assets.

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	470,658		480,011

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	470,658		480,011

9. Deferred Taxation

The provision for deferred tax of £41,678 (2025: £41,678) relates entirely to the revaluation of investment property to fair value. It represents the tax that would be payable if the properties were sold at their fair value at the balance sheet date. It is measured using the tax rates and allowances that apply to the sale of the properties.

	2026	2025
	£	£
Other timing differences	41,678	41,678

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100