ACCOUNTS - Final Accounts preparation

Registered number: 16188690

FOSTON PROPERTY HOLDINGS LIMITED
(formerly OGM Group Holdings Limited)

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

FOSTON PROPERTY HOLDINGS LIMITED

REGISTERED NUMBER: 16188690

BALANCE SHEET

AS AT 31 MAY 2026

	2026
Note	£

Fixed assets
Investments	5	48
		48

Total assets less current liabilities		48

Net assets		48

Capital and reserves
Called up share capital		48
		48

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FOSTON PROPERTY HOLDINGS LIMITED

REGISTERED NUMBER: 16188690

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

P Wightman

Director

Date: 15 October 2026

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

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FOSTON PROPERTY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

1.	General information

Foston Property Holdings Limited (formerly OGM Group Holdings Limited) is a private limited company limited by share capital and incorporated in England and Wales on 16 January 2025. The registered number of the Company is 16188690. The registered address of the Company is Unit 1, Mead Road, Oxford Industrial Park, Yarnton, Oxford, OX5 1QU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The functional and presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

Investments in subsidiaries

The Company has assessed whether there are any indicators of impairment in its investment in its subsidiary undertaking. In doing so, it has considered the subsidiary’s financial performance and position, the nature of its operations, and any changes in circumstances during the period. The subsidiary holds investment property and provides management services. It is profitable and has net assets in excess of the carrying amount of the Company’s investment. No indicators of impairment have been identified.

The cost basis of measurement is considered appropriate given the nature and purpose of this investment as part of the group structure.

Other estimates

There are no other key sources of estimation uncertainty in the financial statements for the current year.

Employees

The average monthly number of employees, including directors, during the period was 4.

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FOSTON PROPERTY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	48
	At 31 May 2026	48

6.	Share capital
		2026
		£

		Allotted, called up and fully paid

		400 Ordinary A shares of £0.12 each	48.00
		15 Ordinary C shares of £0.0012 each	0.02

			48.02

At the date of incorporation on 16 January 2025, the Company issued 1 Ordinary A share of £0.12.

On 28 February 2025, the Company allotted 399 Ordinary A shares of £0.12 each and 15 Ordinary C shares of £0.0012 each, at par value. Following the allotment, the Company's issued share capital increased to £48.02.

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