Seth Real Estate (Altrincham) Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Seth Real Estate (Altrincham) Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Seth Real Estate (Altrincham) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Seth Real Estate (Altrincham) Limited , as a body, in accordance with the terms of our engagement letter dated 24 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Seth Real Estate (Altrincham) Limited and state those matters that we have agreed to state to the director of Seth Real Estate (Altrincham) Limited , as a body, in this report in accordance with 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 Seth Real Estate (Altrincham) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Seth Real Estate (Altrincham) 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 or loss of Seth Real Estate (Altrincham) Limited . You consider that Seth Real Estate (Altrincham) 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 Seth Real Estate (Altrincham) 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 financial statements.

8th December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

SK9 4LY

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Seth Real Estate (Altrincham) Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 14776792

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		702,163		-

			702,163		-
CURRENT ASSETS
Stocks	5	-		615,321
Debtors	6	147,165		140,987
Cash at bank and in hand		385		-

		147,550		756,308
Creditors: Amounts Falling Due Within One Year	7	(877,749 )		(758,006 )

NET CURRENT ASSETS (LIABILITIES)			(730,199 )		(1,698 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,036 )		(1,698 )

NET LIABILITIES			(28,036 )		(1,698 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(28,136 )		(1,798 )

SHAREHOLDERS' FUNDS			(28,036)		(1,698)

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Seth Real Estate (Altrincham) Limited

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 member has 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.

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 Amar Seth

Director

8th December 2025

The notes on pages 4 to 5 form part of these financial statements.

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Seth Real Estate (Altrincham) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Seth Real Estate (Altrincham) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14776792 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

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. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £28,036 (2024: £1,698) The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.

2.3. 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.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

The company has taxable losses of £34,736 (2024: £2,220) to be carried forward and utilised against future profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Seth Real Estate (Altrincham) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	-
Additions	702,163

As at 31 March 2025	702,163

5. Stocks

	2025	2024
	£	£
Stock	-	615,321

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	140,565	140,565
Due after more than one year
Other debtors	6,600	422

	147,165	140,987

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	875,571	755,966
Other creditors	2,178	2,040

	877,749	758,006

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	(422 )	(422)
Utilised	(6,178 )	(6,178)

Balance at 31 March 2025	(6,600 )	(6,600)

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.0000 each	100	100

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