Octopus Property Investments Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 10520238 (England and Wales)

Unaudited Financial Statements

for the period

12 December 2016 to 15 January 2017

for

OCTOPUS PROPERTY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr S V Harris

Registered office:

58 Southway

Southway

London

N20 8DB

Registered number:

10520238 (England and Wales)

Accountants:

Haines Watts Essex LLP

Chartered Accountants

Coopers House

65a Wingletye Lane

Hornchurch

Essex

RM11 3AT

Current assets

Cash in hand

100

Total assets less current liabilities

100

Capital and reserves

Called up share capital

3

100

Shareholders' funds

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 15 January 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 15 January 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director on 7 September 2018 and were signed by:

Mr S V Harris - Director

1.	Statutory information

Octopus Property Investments Limited is a private company, limited by shares , registered in England and

Wales. The company's registered number and registered office address can be found on the Company

Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

This is the first year in which the financial statements have been prepared under FRS 102. Transition to FRS

102 has not resulted in any changes in accounting policies, amounts stated in the Statement of Comprehensive

Income or balances held in equity.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account,

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 balance sheet date.

Deferred tax

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

balance sheet 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 period 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.

3.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

51

A Ordinary

£1

51

9

B Ordinary

£1

9

40

C Ordinary

£1

40

100

The following shares were allotted and fully paid for cash at par during the period:

51 A Ordinary shares of £1 each

9 B Ordinary shares of £1 each

40 C Ordinary shares of £1 each