REGISTERED NUMBER: 00722959 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ROBERT LEONARD ESTATES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

P H Gamon

Miss C T Gamon

G F Gamon

Mrs J L Gamon

REGISTERED OFFICE:

6-8 Lodwick

Southend on Sea

Essex

SS3 9HW

REGISTERED NUMBER:

00722959 (England and Wales)

ACCOUNTANTS:

Goldwyns Limited

Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

FIXED ASSETS

Tangible assets

4

217,382

154,739

Investments

5

20,346

-

Investment property

6

7,015,000

8,105,000

7,252,728

8,259,739

CURRENT ASSETS

Debtors

180,005

114,738

Cash at bank

172,667

617,015

352,672

731,753

CREDITORS

Amounts falling due within one year

6,034,548

7,691,365

NET CURRENT LIABILITIES

(5,681,876

)

(6,959,612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,570,852

1,300,127

CREDITORS

Amounts falling due after more than one year

(119,847

)

-

PROVISIONS FOR LIABILITIES

(554,660

)

(580,340

)

NET ASSETS

896,345

719,787

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

896,245

719,687

SHAREHOLDERS' FUNDS

896,345

719,787

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

P H Gamon - Director

1.	STATUTORY INFORMATION

Robert Leonard 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.

The place of business differs to the registered office address but is also located in Southend-on-Sea, Essex.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Other income

Other income represents the rents receivable by the company in the financial year. Revenue from rental properties is recognised in the period in which it has accrued.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

315,207

Additions

158,194

Disposals

(120,073

)

At 30 April 2025

353,328

DEPRECIATION

At 1 May 2024

160,468

Charge for year

28,010

Eliminated on disposal

(52,532

)

At 30 April 2025

135,946

NET BOOK VALUE

At 30 April 2025

217,382

At 30 April 2024

154,739

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

157,394

At 30 April 2025

157,394

DEPRECIATION

Charge for year

5,755

At 30 April 2025

5,755

NET BOOK VALUE

At 30 April 2025

151,639

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

20,346

At 30 April 2025

20,346

NET BOOK VALUE

At 30 April 2025

20,346

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

8,105,000

Disposals

(1,090,000

)

At 30 April 2025

7,015,000

NET BOOK VALUE

At 30 April 2025

7,015,000

At 30 April 2024

8,105,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2003

233,420

Valuation in 2005

260,000

Valuation in 2007

200,000

Valuation in 2008

49,129

Valuation in 2010

(188,246

)

Valuation in 2014

(170,883

)

Valuation in 2016

320,000

Valuation in 2020

(611,023

)

Valuation in 2021

721,647

Valuation in 2023

472,000

Valuation in 2024

1,770,000

Cost

3,958,956

7,015,000

7.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

16,216

-

Between one and five years

119,847

-

136,063

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

136,063

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

400

Ordinary

25p

100

100

10.	RELATED PARTY DISCLOSURES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robert Leonard Estates Limited for the year ended 30 April 2025 which comprise the Income Statement, Abridged 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Robert Leonard Estates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Robert Leonard Estates Limited and state those matters that we have agreed to state to the Board of Directors of Robert Leonard Estates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robert Leonard Estates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Robert Leonard Estates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Robert Leonard Estates Limited. You consider that Robert Leonard 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 financial statements of Robert Leonard 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 financial statements.

Goldwyns Limited

Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

22 December 2025