Osmond Davis and Company Limited


Directors	David Davis
	Mark Davis
	Heidi Guinane


Registered Address	Barley Corn Vines Lane
	Hildenborough
	Tonbridge
	TN11 9LT


Registered Number	00440432 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		750,000		750,000
			750,000		750,000
Current assets
Debtors		353		2,922
Current asset investments	4	801		686
Cash at bank and on hand		73,724		59,693
		74,878		63,301
Creditors amounts falling due within one year	5	(14,352)		(10,873)
Net current assets (liabilities)			60,526		52,428
Total assets less current liabilities			810,526		802,428
Provisions for liabilities	6		(84,889)		(84,889)
Net assets			725,637		717,539
Capital and reserves
Called up share capital			12,520		12,520
Revaluation reserve			456,236		456,236
Other reserves			2,000		2,000
Profit and loss account			254,881		246,783
Shareholders' funds			725,637		717,539

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2026, and are signed on its behalf by:

Mark Davis
Director
Registered Company No. 00440432

Osmond Davis and Company Limited

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered office address is: Barley Corn Vines Lane, Hildenborough, Tonbridge, Kent. TN11 9LT

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention, modified to include the measurement of investment property and quoted investments at fair value, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, as applied to small entities by Section 1A of the standard.

	Turnover policy
	Turnover represents rental income receivable from the letting of investment properties. Rental income is recognised on a straight-line basis over the term of the lease, unless another systematic basis is more representative of the pattern in which the benefit from the leased asset is diminished.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	The deferred tax liability of £84,889 (2025: £84,889) arises on timing differences relating to the revaluation of investment property to fair value. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted at the reporting date and that are expected to apply when the timing differences reverse

	Investments
	Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.

	Investment property
	Investment properties are stated at fair value at each reporting date. The fair value has been estimated by the directors based on their knowledge of the properties and the local property market, together with such market information as was available at the reporting date. The directors consider that the resulting valuation represents a reasonable estimate of fair value.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		4

3.	Investment property
	The investment properties were valued by the directors at 31 January 2026 at fair value.


		£
	Fair value at 01 February 25	750,000
	At 31 January 26	750,000

4.	Current asset investments
	The company holds quoted equity investments listed on the London Stock Exchange. The investments are measured at fair value based on the quoted market price at the balance-sheet date. Changes in fair value are recognised in the profit and loss account. Dividend income is recognised when the right to receive payment is established.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	4,188	6,358
Other creditors	10,164	4,515
Total	14,352	10,873

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	84,889	84,889
Total	84,889	84,889