Daniel Sinclair Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13826394

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		870,428
Investments	5		100		100

			101		870,528
CURRENT ASSETS
Debtors	6	362,853		14,187
Cash at bank and in hand		125,796		16,215

		488,649		30,402
Creditors: Amounts Falling Due Within One Year	7	(6,465 )		(640,894 )

NET CURRENT ASSETS (LIABILITIES)			482,184		(610,492 )

TOTAL ASSETS LESS CURRENT LIABILITIES			482,285		260,036

Creditors: Amounts Falling Due After More Than One Year	8		(406,222 )		(378,791 )

NET ASSETS/(LIABILITIES)			76,063		(118,755 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			76,062		(118,756 )

SHAREHOLDERS' FUNDS			76,063		(118,755)

Page 1

Page 2

Daniel Sinclair Estates Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Sinclair

Director

05/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Daniel Sinclair Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13826394 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

N/A

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Investment Properties	Total
	£	£	£
Cost
As at 1 April 2024	-	870,428	870,428
Additions	1	-	1
Disposals	-	(870,428 )	(870,428 )

As at 31 March 2025	1	-	1

Net Book Value
As at 31 March 2025	1	-	1

As at 1 April 2024	-	870,428	870,428

Page 3

Page 4

Daniel Sinclair Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

6. Debtors

	2025	2024
	£	£
Due after more than one year
Amounts owed by group undertakings	362,853	14,187

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	581,839
Other loans	3,225	41,200
Amounts owed to participating interests	-	15,935
Other creditors	3,240	1,920

	6,465	640,894

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	222,100	256,000
Other creditors	184,122	122,791

	406,222	378,791

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 4

Page 5

Daniel Sinclair Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Related Party Transactions

A & D Construction Limited

Associated company

Daniel Sinclair Estates Ltd had been provided with an unsecured loan from a company under common control. The company has now been dissolved and the loan balance of £9,872 has been written off

DA & AJ Sinclair

Directors

The directors have provided the company with an unsecured loan. The balance at the year end was £184,122 (2024 : £122,791). This loan is interest free and repayable on demand.

A & D Sinclair Estates Ltd

Subsidiary

Daniel Sinclair Estates Ltd has provided a company under common control with an unsecured loan. The balance at the year end was £362,853 (2024 : £14,187.) This loan is interest free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is DA & AJ Sinclair by virtue of their ownership of 100% of the issued share capital in the company.

Page 5