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Registered number: 05852073

Winterhall Estates Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2024

Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Winterhall Estates Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2024
DIRECTORS
Elizabeth Engzweig
Zalman Horowitz
SECRETARY
Elizabeth Engzweig
REGISTERED OFFICE
123 Clapton Common
Stamford Hill
London
E5 9AB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05852073
ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Winterhall Estates Limited

ACCOUNTS
FOR THEYEARENDED30/11/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts5
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Winterhall Estates Limited

BALANCE SHEET AT 30/11/2024
20242023
Notes££
FIXED ASSETS
Tangible assets4,837,5074,783,093
Investment Assets266
4,837,5134,783,099
CURRENT ASSETS
Debtors4696223,787
Cash at bank and in hand200,13073,395
200,826297,182
CREDITORS: Amounts falling due within one year562,80046,412
NET CURRENT ASSETS138,026250,770
TOTAL ASSETS LESS CURRENT LIABILITIES4,975,5395,033,869
CREDITORS: Amounts falling due after more than one year62,347,5182,457,101
PROVISIONS FOR LIABILITIES AND CHARGES8273,650293,650
NET ASSETS2,354,3712,283,118
CAPITAL AND RESERVES
Called up share capital944
Profit and loss account2,354,3672,283,114
SHAREHOLDERS' FUNDS2,354,3712,283,118

Winterhall Estates Limited

BALANCE SHEET AT 30/11/2024
For the year ending 30/11/2024 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/01/2025 and signed on their behalf by
.............................
Zalman Horowitz
Director
.............................
Elizabeth Engzweig
Director

Winterhall Estates Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1c. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
1d. Property Provisions
Where properties are no longer utilised in the business a provision is recorded if the future expected cash outflows exceed any inflow from rental income The provision is discounted in line with the requirements of FRS12.
1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Winterhall Estates Limited

2. FINANCIAL ASSETS
Shares in group companies
and participating interestsTotal
££
Cost
At 01/12/202366
At 30/11/202466
Amortisation
Net Book Amounts
At 30/11/202466
At 30/11/202366
Investments represents 100% of the called up share capital of Links Gardens Development Limited (company number 11576563) and 100% of the called up share capital of Torridon Road Developments Limited (company number 11075969).
For the year ended 30 November 2024, Links Gardens Development Limited made a profit of £6,180 (2023: £Nil) and its net assets at that date were £6,182 (2023: £2). For the year ended 30 November 2024, Torridon Road Developments Limited was dormant and made a profit of £454 (2023: £Nil) and its net assets at that date were £458 (2022: £4).
3. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 01/12/20234,783,0934,783,093
Additions274,414274,414
Disposals(220,000)(220,000)
At 30/11/20244,837,5074,837,507
4. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors6961,967
Amounts due from group companies-221,820
696223,787

Winterhall Estates Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax39,41517,270
Bank Loan5,4295,429
Mortgage6,0008,400
Trade creditors-1
Other creditors-1,967
Accruals2,52013,345
Amounts due to group companies9,436-
62,80046,412
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr24,42829,857
Bank loans (secured) >1yr2,323,0902,427,244
2,347,5182,457,101
Creditors includes amounts totalling £2,329,091 (2023: £2,435,645), of which £6,000 (2023: £8,400) is due in less than one year, which are secured by fixed charges over the company's investment properties.
7. EMPLOYEES
20242023
No.No.
Average number of employees--
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation273,650293,650
273,650293,650

Winterhall Estates Limited

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
4 Ordinary shares of £1 each44
44
10. CONTROLLING PARTY
The company is controlled by E. Endzweig, a director, and N. Horowitz, the spouse of a director, by virtue of the fact that, together, they own 100% of the company's issued and called up, voting share capital.
11. RELATED PARTY TRANSACTIONS
During the year, certain loans were advanced to the company by the directors, E. Endzweig and Z. Horowitz. The loans are interest free and repayable on demand. At the year end, the balance due to the directors totalled £1,833 (2023: £1,967).