EAST DUNLEY COTTAGES LIMITED


Directors	NOCK, Benjamin Douglas
	NOCK, Rebecca Jane


Registered Address	83 Blackwood Road
	Streetly
	Sutton Coldfield
	B74 3PW


Registered Number	11099987 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		10,833		15,833
Tangible assets	4		2,113,399		2,123,253
			2,124,232		2,139,086
Current assets
Debtors	5,6	212,879		147,706
Cash at bank and on hand		43,276		49,108
		256,155		196,814
Creditors amounts falling due within one year	7	(2,085,131)		(2,073,228)
Net current assets (liabilities)			(1,828,976)		(1,876,414)
Total assets less current liabilities			295,256		262,672
Creditors amounts falling due after one year	8		(1,540)		(4,129)
Net assets			293,716		258,543
Capital and reserves
Called up share capital			100		100
Profit and loss account			293,616		258,443
Shareholders' funds			293,716		258,543

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2025, and are signed on its behalf by:

NOCK, Benjamin Douglas
Director
Registered Company No. 11099987

EAST DUNLEY COTTAGES LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be five years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	10
Fixtures and fittings	25	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 24	25,000	25,000
At 31 January 25	25,000	25,000
Amortisation and impairment
At 01 February 24	9,167	9,167
Charge for year	5,000	5,000
At 31 January 25	14,167	14,167
Net book value
At 31 January 25	10,833	10,833
At 31 January 24	15,833	15,833

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 February 24	2,048,383	41,000	59,331	2,148,714
Additions	-	-	3,517	3,517
At 31 January 25	2,048,383	41,000	62,848	2,152,231
Depreciation and impairment
At 01 February 24	-	5,355	20,106	25,461
Charge for year	-	3,565	9,806	13,371
At 31 January 25	-	8,920	29,912	38,832
Net book value
At 31 January 25	2,048,383	32,080	32,936	2,113,399
At 31 January 24	2,048,383	35,645	39,225	2,123,253

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	205,000	115,000
Other debtors	3,044	15,358
Prepayments and accrued income	4,835	17,348
Total	212,879	147,706

6.	Debtors: amounts due after one year

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,538	1,990
Bank borrowings and overdrafts	2,588	2,525
Amounts owed to related parties	118,338	78,192
Taxation and social security	16,676	12,647
Other creditors	1,939,241	1,972,043
Accrued liabilities and deferred income	6,750	5,831
Total	2,085,131	2,073,228

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,540	4,129
Total	1,540	4,129

9.	Related party transactions
	At the year end, the balance on the directors’ loan account was £1,939,241 in credit (2024: £1,972,043 in credit).