Registration number:
O.A.J. Investment Holdings Limited
for the year ended 31 August 2026
O.A.J. Investment Holdings Limited
Contents
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Company Information |
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Statement of financial position |
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Notes to the Unaudited Financial Statements |
O.A.J. Investment Holdings Limited
Company Information
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Director |
Mr Oscar Jamieson |
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Registered office |
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O.A.J. Investment Holdings Limited
(Registration number: 11516074)
Statement of financial position as at 31 August 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Intangible assets |
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Tangible assets |
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Investment property |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Revaluation reserve |
2,243,960 |
2,345,281 |
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Retained earnings |
350,385 |
270,035 |
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Shareholders' funds |
2,594,445 |
2,615,416 |
For the financial 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.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
O.A.J. Investment Holdings Limited
(Registration number: 11516074)
Statement of financial position as at 31 August 2026
Approved and authorised by the
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.
Tangible assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Depreciation method and rate for tangible assets |
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Asset class |
Depreciation method and rate |
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Land |
Not Depreciated |
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Furniture, Fittings and Equipment |
25% Reducing Balance |
Investment property
Intangible assets
Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Asset class |
Amortisation method and rate |
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Entitlements |
Not Amortised |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Taxation |
Tax charged/(credited) in the statement of comprehensive income
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2026 |
2025 |
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Current taxation |
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UK corporation tax |
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Deferred taxation |
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Arising from origination and reversal of timing differences |
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Tax expense in the income statement |
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Intangible assets |
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Entitlements |
Total |
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Cost or valuation |
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At 1 September 2025 |
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At 31 August 2026 |
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Amortisation |
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Carrying amount |
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At 31 August 2026 |
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At 31 August 2025 |
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Tangible assets |
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Land and buildings |
Furniture, fittings and equipment |
Total |
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Cost or valuation |
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At 1 September 2025 |
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Additions |
- |
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At 31 August 2026 |
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Depreciation |
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At 1 September 2025 |
- |
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Charge for the year |
- |
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At 31 August 2026 |
- |
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Carrying amount |
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At 31 August 2026 |
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At 31 August 2025 |
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Included within the net book value of land and buildings above is £2,099,999 (2025 - £2,099,999) The Land and Buildings have been revalued by the director
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Investment properties |
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2026 |
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At 1 September |
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Additions |
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Disposals |
( |
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At 31 August |
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A valuation of the Investment Property has been carried out by the director
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Debtors |
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Current |
Note |
2026 |
2025 |
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Trade debtors |
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Amounts owed by related parties |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2026 |
2025 |
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Due within one year |
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Loans and borrowings |
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Trade creditors |
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Amounts due to related parties |
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Social security and other taxes |
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Accruals |
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Tax liability |
42,049 |
25,133 |
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Payments in advance |
- |
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Due after one year |
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Loans and borrowings |
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
Creditors: amounts falling due after more than one year
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Note |
2026 |
2025 |
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Due after one year |
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Loans and borrowings |
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Provisions for liabilities |
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Deferred tax |
Total |
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At 1 September 2025 |
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Increase (decrease) in existing provisions |
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At 31 August 2026 |
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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80 |
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80 |
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20 |
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20 |
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Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.
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Reserves |
The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:
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Revaluation reserve |
Total |
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Surplus/deficit on property, plant and equipment revaluation |
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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Loans and borrowings |
Non-current loans and borrowings
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2026 |
2025 |
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Bank borrowings |
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Current loans and borrowings
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2026 |
2025 |
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Bank borrowings |
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Related party transactions |
Summary of transactions with entities with joint control or significant interest
Summary of transactions with other related parties
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Loans to related parties
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2026 |
Entities with joint control or significant influence |
Other related parties |
Total |
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At start of period |
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Advanced |
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- |
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Repaid |
( |
( |
( |
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At end of period |
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- |
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
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2025 |
Entities with joint control or significant influence |
Other related parties |
Total |
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At start of period |
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- |
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Advanced |
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At end of period |
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O.A.J. Investment Holdings Limited
Notes to the Unaudited Financial Statements for the year ended 31 August 2026
Loans from related parties
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2026 |
Key management |
Total |
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At start of period |
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Repaid |
( |
( |
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At end of period |
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2025 |
Key management |
Total |
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At start of period |
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Repaid |
( |
( |
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At end of period |
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