Estia Renovations Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 14041803

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		85,564		-

			85,564		-
CURRENT ASSETS
Debtors	5	1,155		-
Cash at bank and in hand		220		11,717

		1,375		11,717
Creditors: Amounts Falling Due Within One Year	6	(5,709 )		(2,256 )

NET CURRENT ASSETS (LIABILITIES)			(4,334 )		9,461

TOTAL ASSETS LESS CURRENT LIABILITIES			81,230		9,461

Creditors: Amounts Falling Due After More Than One Year	7		(118,757 )		(39,963 )

NET LIABILITIES			(37,527 )		(30,502 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			(37,627 )		(30,602 )

SHAREHOLDERS' FUNDS			(37,527)		(30,502)

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Estia Renovations Ltd

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 Income Statement.

On behalf of the board

Mr Stavros Lianos Director	Mr Spyridonas Lianos Director
22 December 2025

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

1. General Information

Estia Renovations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14041803 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the grounds that the company's shareholders will continue to support the company over the following twelve months at least.

2.3. Turnover

Rental income is recognised on a straight-line basis over the term of the lease to which it relates, in accordance with the substance of the contractual arrangements, and is stated net of VAT where applicable.

Where lease agreements include rent-free periods, stepped rents, or other incentives, rental income is recognised evenly over the lease term, with any resulting accruals or deferred income recognised in the balance sheet.

Service charge income recovered from tenants is recognised in the period in which the related costs are incurred, where the company acts as principal, or as net income where the company acts as agent.

Rental income is recognised only when it is probable that the economic benefits will flow to the company and the amount of income can be measured reliably.

2.4. 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:

Leasehold	No depreciation
Fixtures & Fittings	25% straight line basis

2.5. Investment Properties

Investment property comprises non-owner occupied real estate held to earn rentals and for capital appreciation.

All investment property is carried at fair value. The fair value is determined annually at the reporting date and changes in fair value are recognised in the income statement. Fair value is 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.

Investment property is not depreciated.

Investment property is derecognised when disposed of, or when no future economic benefits are expected from the disposal. Any gain or loss arising on derecognition of the property is recognised in the income statement in the period in which the property is derecognised.

2.6. Stocks and Work in Progress

Stocks (from the previous year) are valued at the lower of cost and net realisable value. 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.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Estia Renovations Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Financial Instruments

Basic financial assets

Basic financial assets include cash, trade receivables, loans receivable and other financial instruments that meet the relevant conditions.

These assets are initially recognised at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction, in which case the asset is measured at the present value of future receipts discounted at a market rate of interest.

Subsequently, basic financial assets are measured at amortised cost using the effective interest method, less any impairment losses. At each reporting date, the company assesses whether there is objective evidence of impairment. If such evidence exists, the carrying amount is reduced and the loss is recognised in the income statement.

Basic financial assets are derecognised when the rights to the cash flows from the asset expire or are substantially transferred to a third party.

Basic financial liabilities

Basic financial liabilities include trade payables, accruals, loans payable and other financial instruments that meet the relevant conditions.

These liabilities are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction. In such cases, the liability is measured at the present value of future payments discounted at a market rate of interest.

Subsequently, basic financial liabilities are measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

3. Average Number of Employees

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

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	-	-	-
Additions	84,936	837	85,773

As at 31 October 2025	84,936	837	85,773

Depreciation
As at 1 November 2024	-	-	-
Provided during the period	-	209	209

As at 31 October 2025	-	209	209

Net Book Value
As at 31 October 2025	84,936	628	85,564

As at 1 November 2024	-	-	-

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Prepayments and accrued income	1,155	-

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Estia Renovations Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	1,155	-
Bank loans and overdrafts	2,754	-
Accruals and deferred income	1,800	1,800
Directors' loan accounts	-	456

	5,709	2,256

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

	31 October 2025	31 October 2024
	£	£
Bank loans	54,246	-
Amounts owed to other participating interests	64,511	39,963

	118,757	39,963

8. Loans

An analysis of the maturity of loans is given below:

	31 October 2025	31 October 2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	2,754	-

	31 October 2025	31 October 2024
	£	£
Amounts falling due between one and five years:
Bank loans	54,246	-

9. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	100	100

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