REGISTERED NUMBER: 06193306 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CALCOT ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K P Harris

J Dhillon

SECRETARY:

J Dhillon

REGISTERED OFFICE:

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

REGISTERED NUMBER:

06193306 (England and Wales)

ACCOUNTANTS:

Saxon & Co Accountants Ltd

Chartered Certified Accountants

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

FIXED ASSETS

Investment property

4

1,087,300

1,087,300

CURRENT ASSETS

Debtors

5

78,862

72,344

Cash at bank

4,681

175,521

83,543

247,865

CREDITORS

Amounts falling due within one year

6

19,450

82,337

NET CURRENT ASSETS

64,093

165,528

TOTAL ASSETS LESS CURRENT LIABILITIES

1,151,393

1,252,828

CREDITORS

Amounts falling due after more than one year

7

(437,569

)

(436,729

)

PROVISIONS FOR LIABILITIES

8

(187,750

)

(187,750

)

NET ASSETS

526,074

628,349

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

751,000

751,000

Retained earnings

9

(224,928

)

(122,653

)

SHAREHOLDERS' FUNDS

526,074

628,349

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

K P Harris - Director

1.	STATUTORY INFORMATION

Calcot Estates Limited 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.

The directors have arranged alternative funding on the properties during the year. They consider that the value of the properties currently exceed the value in the balance sheet and the directors are confident that they exceed the shareholders funds deficiency.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,087,300

NET BOOK VALUE

At 31 March 2025

1,087,300

At 31 March 2024

1,087,300

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

858,400

Valuation in 2023

(27,000

)

Valuation in 2024

(80,400

)

Cost

336,300

1,087,300

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

2025

2024

£

£

Cost

425,900

425,900

Investment property was valued on an open market basis on 31 March 2023 by the Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

14,240

7,722

Amounts due from associated

undertakings

64,622

64,622

78,862

72,344

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,284

1,044

Amounts due to associated

undertakings

23,168

23,024

Tax

(5,002

)

58,269

19,450

82,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

437,569

436,729

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

437,569

436,729

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

187,750

187,750

Deferred

tax

£

Balance at 1 April 2024

187,750

Balance at 31 March 2025

187,750

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

(122,653

)

751,000

628,347

Deficit for the year

(22,275

)

(22,275

)

Dividends

(80,000

)

(80,000

)

At 31 March 2025

(224,928

)

751,000

526,072

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the issued share capital.