REGISTERED NUMBER: 11865196 (England and Wales)

DACORUM ESTATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Pandeli

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

11865196 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

2,623

3,934

Investment property

5

757,986

752,314

760,609

756,248

CURRENT ASSETS

Debtors

6

6,322

8,872

Cash at bank

403

42

6,725

8,914

CREDITORS

Amounts falling due within one year

7

10,084

3,501

NET CURRENT (LIABILITIES)/ASSETS

(3,359

)

5,413

TOTAL ASSETS LESS CURRENT LIABILITIES

757,250

761,661

CREDITORS

Amounts falling due after more than one year

8

(302,501

)

(226,144

)

PROVISIONS FOR LIABILITIES

-

(130,672

)

NET ASSETS

454,749

404,845

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

454,729

404,825

SHAREHOLDERS' FUNDS

454,749

404,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 1 September 2025 and were signed by:

J Pandeli - Director

1.	STATUTORY INFORMATION

Dacorum Estates 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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.

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.

No depreciation is provided in respect of the investment property.

This policy represents a departure from statutory accounting principles, which require depreciation to be provided

on all fixed assets. The director considers that this policy is necessary in order that the accounts may give a true

and fair view because current values and changes in current values are of prime importance rather than the

calculation of systematic annual depreciation. Depreciation is only one of many factors reflected in the valuation

and the amount which might otherwise have been shown, cannot be separately identified or quantified.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

5,245

DEPRECIATION

At 1 April 2024

1,311

Charge for year

1,311

At 31 March 2025

2,622

NET BOOK VALUE

At 31 March 2025

2,623

At 31 March 2024

3,934

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

752,314

Additions

5,672

At 31 March 2025

757,986

NET BOOK VALUE

At 31 March 2025

757,986

At 31 March 2024

752,314

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

522,689

Cost

235,297

757,986

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

700

Other debtors

6,322

8,172

6,322

8,872

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,000

1

Other creditors

8,084

3,500

10,084

3,501

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

302,501

226,144

9.	ULTIMATE CONTROLLING PARTY

At the yearend, Dacorum Limited was considered as the ultimate controlling party because of its 100% shareholding of the company.