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Company Registration No. 06294318 (England and Wales)
Unit Line Estates Limited Unaudited accounts for the year ended 31 March 2025
Unit Line Estates Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Unit Line Estates Limited Company Information for the year ended 31 March 2025
Director
P J H Chatterton
Company Number
06294318 (England and Wales)
Registered Office
Fitzgeralds Way, Hillbottom Road Sands Industrial Estate High Wycombe Buckinghamshire HP12 4HJ
Accountants
Frost Accountants Suite 11 Imperial Court Exchange Street East Liverpool L2 3AB
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Unit Line Estates Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Unit Line Estates Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Unit Line Estates Limited, as a body, in accordance with the terms of our engagement letter dated 1 April 2010. Our work has been undertaken solely to prepare for your approval the accounts of Unit Line Estates Limited and state those matters that we have agreed to state to the Board of Directors of Unit Line Estates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unit Line Estates Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Unit Line Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Unit Line Estates Limited. You consider that Unit Line Estates Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Unit Line Estates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Frost Accountants Chartered Certified Accountants Suite 11 Imperial Court Exchange Street East Liverpool L2 3AB 27 November 2025
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Unit Line Estates Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
550,000 
550,000 
Current assets
Debtors
5
739 
- 
Cash at bank and in hand
2,104 
2,104 
2,843 
2,104 
Creditors: amounts falling due within one year
6
(187,282)
(219,105)
Net current liabilities
(184,439)
(217,001)
Net assets
365,561 
332,999 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
138,746 
138,746 
Profit and loss account
226,715 
194,153 
Shareholders' funds
365,561 
332,999 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2025 and were signed on its behalf by
P J H Chatterton Director Company Registration No. 06294318
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Unit Line Estates Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Unit Line Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 06294318. The registered office is Fitzgeralds Way, Hillbottom Road, Sands Industrial Estate, High Wycombe, Buckinghamshire, HP12 4HJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
550,000 
65,737 
10,445 
626,182 
At 31 March 2025
550,000 
65,737 
10,445 
626,182 
Depreciation
At 1 April 2024
- 
65,737 
10,445 
76,182 
At 31 March 2025
- 
65,737 
10,445 
76,182 
Net book value
At 31 March 2025
550,000 
- 
- 
550,000 
At 31 March 2024
550,000 
- 
- 
550,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
739 
- 
- 6 -
Unit Line Estates Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,010 
2,010 
Amounts owed to group undertakings and other participating interests
177,634 
217,095 
Taxes and social security
7,638 
- 
187,282 
219,105 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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