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Registered Number: 14246112
England and Wales
ELR ESTATES LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 March 2025

ELR Estates Ltd Contents Page For the Period 01 August 2024 to 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

ELR Estates Ltd Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 11,025 |  | 0
Tangible fixed assets | 4 | 1,777,078 |  | 1,776,148
Investments | 5 | 56,518 |  | 56,518
|  | 1,844,621 |  | 1,832,666
Current assets |  |  |
Debtors |  | 8,603 |  | 1,444
Cash at bank and in hand |  | 14,368 |  | 15,580
|  | 22,971 |  | 17,024
Creditors: amount falling due within one year |  | (784,894) |  | (772,070)
Net current assets |  | (761,923) |  | (755,046)
Total assets less current liabilities |  | 1,082,698 |  | 1,077,620
Creditors: amount falling due after more than one year |  | (1,078,342) |  | (1,072,198)
Provisions for liabilities |  | (208) |  | (31)
Net assets |  | 4,148 |  | 5,391
Capital and reserves |  |  |
Called up share capital |  | 200 |  | 200
Profit and loss account |  | 3,948 |  | 5,191
Shareholders' funds |  | 4,148 |  | 5,391
For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 30 October 2025 and were signed on its behalf by:
------------------------------- Jonathan Lawton Director
1

ELR Estates Ltd Notes to the Abridged Financial Statements For the Period 01 August 2024 to 31 March 2025
General Information ELR Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 14246112, registration address 100 Colindeep Lane, London, NW9 6HB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts. It also includes rents receivable from investment properties. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and for capital appreciation. They are recognised initially at cost and subsequently they are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise. Assets on finance lease and hire purchase Early adoption of FRS102 (3rd edition) has been undertaken by the company in respect of accounting for leases. As a result, the intangible asset which is shown as an asset on the statement of financial position £12,803. is a 'right to use an asset' , and relates to a motor vehicle leased by the company from 30th October 2024, The asset is amortized over the term of the lease which is 3 years.. Fixed asset investments The fixed asset investment is a participating interest in an unlisted company and is stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 0 (2024 : 0).
3. | Intangible fixed assets
Cost | Leased asset- right to use |  | Total
| £ |  | £
At 01 August 2024 | - |  | -
Additions | 12,803 |  | 12,803
Disposals | - |  | -
At 31 March 2025 | 12,803 |  | 12,803
Amortisation
At 01 August 2024 | - |  | -
Charge for period | 1,778 |  | 1,778
On disposals | - |  | -
At 31 March 2025 | 1,778 |  | 1,778
Net book values
At 31 March 2025 | 11,025 |  | 11,025
At 31 July 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 289 |  | 1,775,985 |  | 1,776,274
Additions | 1,149 |  | - |  | 1,149
Disposals | - |  | - |  | -
At 31 March 2025 | 1,438 |  | 1,775,985 |  | 1,777,423
Depreciation
At 01 August 2024 | 126 |  | - |  | 126
Charge for period | 219 |  | - |  | 219
On disposals | - |  | - |  | -
At 31 March 2025 | 345 |  | - |  | 345
Net book values
Closing balance as at 31 March 2025 | 1,093 |  | 1,775,985 |  | 1,777,078
Opening balance as at 01 August 2024 | 163 |  | 1,775,985 |  | 1,776,148
5. | Investments
Cost | Investments in participating interests |  | Total
| £ |  | £
At 01 August 2024 | 56,518 |  | 56,518
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 56,518 |  | 56,518
6. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Geda Properties Ltd | 0 |  | 0 |  | (672,000) |  | (672,000)
JJL Physio Ltd | 840 |  | 0 |  | 840 |  | 0
Jonathan Lawton | 18,429 |  | (32,565) |  | (15,414) |  | (33,843)
Jenna Lawton | (1,056) |  | 0 |  | (1,056) |  | 0
Interest free loan of £672,000 from Geda Properties Ltd, repayable on demand. During the year the company paid accountancy fees on behalf of JJL Physio Ltd, a company controlled by the directors. At 31st March 2025 the company was owed £840 (2024: £Nil) Interest free loan from the director Jonathan Lawton, to the company, repayable upon demand, Interest free loan from the director Jenna Lawton, to the company, repayable upon demand, Both directors are guarantors in respect of the bank loans owed by the company, to Paragon Bank.
7. | Ultimate Controlling Party The company's ultimate controlling party is Jonathan Lawton and Jenna Lawton by virtue of their ownership of 100% of the issued share capital in the company.
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