REGISTERED NUMBER: 11727830 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

AMARELLE ESTATES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Miss E Webster

REGISTERED OFFICE:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

11727830 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

4,545

6,060

Investment property

5

700,000

532,130

704,545

538,190

CURRENT ASSETS

Cash at bank

3,674

1,846

CREDITORS

Amounts falling due within one year

6

112,108

540,352

NET CURRENT LIABILITIES

(108,434

)

(538,506

)

TOTAL ASSETS LESS CURRENT LIABILITIES

596,111

(316

)

CREDITORS

Amounts falling due after more than one year

7

(540,000

)

-

PROVISIONS FOR LIABILITIES

8

(12,086

)

-

NET ASSETS/(LIABILITIES)

44,025

(316

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Special reserve

10

155,784

-

Retained earnings

(111,859

)

(416

)

SHAREHOLDERS' FUNDS

11

44,025

(316

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

Miss E Webster - Director

1.	STATUTORY INFORMATION

Amarelle 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.

GOING CONCERN

The company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

TURNOVER

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

TANGIBLE FIXED ASSETS

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

Motor vehicles

-

25% on reducing balance

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

Cost

At 1 January 2024

and 31 December 2024

12,269

Depreciation

At 1 January 2024

6,209

Charge for year

1,515

At 31 December 2024

7,724

Net book value

At 31 December 2024

4,545

At 31 December 2023

6,060

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 January 2024

532,130

Revaluations

167,870

At 31 December 2024

700,000

Net book value

At 31 December 2024

700,000

At 31 December 2023

532,130

Fair value at 31 December 2024 is represented by:

£

Valuation in 2024

167,870

Cost

532,130

700,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

34,796

34,796

Other creditors

77,312

505,556

112,108

540,352

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

540,000

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

540,000

-

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

12,086

-

Deferred

tax

£

Provided during year

12,086

Balance at 31 December 2024

12,086

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary Shares

£1

100

100

10.

RESERVES

Special

reserve

£

Special Reserve

155,784

At 31 December 2024

155,784

11.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2024

2023

£

£

Profit for the financial year

44,341

1,909

Net addition to shareholders' funds

44,341

1,909

Opening shareholders' funds

(316

)

-

Closing shareholders' funds

44,025

1,909

**

TOTAL OF CLOSING SHAREHOLDERS' FUNDS FOR LAST YEAR AS SHOWN HERE

1,909

DOES NOT AGREE TO TOTAL PER BALANCE SHEET

(316

)

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - MOVEMENTS IN SHAREHOLDERS' FUNDS