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REGISTERED NUMBER: 14676836 (England and Wales)











Unaudited Financial Statements

for the Period

20 February 2023 to 28 February 2024

for

ESNA PROPERTY LTD

ESNA PROPERTY LTD (REGISTERED NUMBER: 14676836)






Contents of the Financial Statements
for the Period 20 February 2023 to 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESNA PROPERTY LTD

Company Information
for the Period 20 February 2023 to 28 February 2024







DIRECTOR: L F Freestone





REGISTERED OFFICE: 1168 Melton Road
Syston
Leicester
LE7 2HB





REGISTERED NUMBER: 14676836 (England and Wales)





ACCOUNTANTS: Conley Ward
1168/1170 Melton Road
Syston
Leicester
Leicestershire
LE7 2HB

ESNA PROPERTY LTD (REGISTERED NUMBER: 14676836)

Balance Sheet
28 February 2024

Notes £    £   
FIXED ASSETS
Investment property 4 228,000

CURRENT ASSETS
Debtors 5 4,330
Cash at bank 30,433
34,763
CREDITORS
Amounts falling due within one year 6 243,744
NET CURRENT LIABILITIES (208,981 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,019

CAPITAL AND RESERVES
Called up share capital 100
Fair value reserve 7 29,155
Retained earnings (10,236 )
19,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2024 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 November 2024 and were signed by:





L F Freestone - Director


ESNA PROPERTY LTD (REGISTERED NUMBER: 14676836)

Notes to the Financial Statements
for the Period 20 February 2023 to 28 February 2024

1. STATUTORY INFORMATION

Esna Property Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 198,845
Revaluations 29,155
At 28 February 2024 228,000
NET BOOK VALUE
At 28 February 2024 228,000

ESNA PROPERTY LTD (REGISTERED NUMBER: 14676836)

Notes to the Financial Statements - continued
for the Period 20 February 2023 to 28 February 2024

4. INVESTMENT PROPERTY - continued

Fair value at 28 February 2024 is represented by:
£   
Valuation in 2024 29,155
Cost 198,845
228,000

If the investment property had not been revalued it would have been included at the following historical cost:

£   
Cost 198,845

Investment property was valued on an open market basis on 28 February 2024 by Mr L Freestone .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 4,330

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 145,950
Trade creditors 384
Other creditors 97,410
243,744

7. RESERVES
Fair
value
reserve
£   
Property revaluation 29,155

At 28 February 2024 29,155