REGISTERED NUMBER: 01613061 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DUDLEY ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S C Byrne

Mrs J A Lloyd

Miss G A Lloyd

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

01613061 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

2,704

3,606

Investments

5

-

6,444,534

Investment property

6

15,085,000

-

15,087,704

6,448,140

CURRENT ASSETS

Debtors

7

4,593,505

4,268,523

CREDITORS

Amounts falling due within one year

8

7,636,003

7,351,389

NET CURRENT LIABILITIES

(3,042,498

)

(3,082,866

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,045,206

3,365,274

PROVISIONS FOR LIABILITIES

9

2,160,116

-

NET ASSETS

9,885,090

3,365,274

CAPITAL AND RESERVES

Called up share capital

20,200

20,100

Fair value reserve

10

6,480,349

-

Retained earnings

3,384,541

3,345,174

9,885,090

3,365,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 23 December 2025 and were signed on its behalf by:

Mrs J A Lloyd - Director

1.	STATUTORY INFORMATION

Dudley 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

110,436

DEPRECIATION

At 1 April 2024

106,830

Charge for year

902

At 31 March 2025

107,732

NET BOOK VALUE

At 31 March 2025

2,704

At 31 March 2024

3,606

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

as restated

£

£

Investments Cost/Valuation

6,444,534

6,267,134

Investments Additions

-

177,400

Investments Reclassification

(6,444,534

)

-

-

6,444,534

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

8,640,466

Reclassification/transfer

6,444,534

At 31 March 2025

15,085,000

NET BOOK VALUE

At 31 March 2025

15,085,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

8,640,466

Cost

6,444,534

15,085,000

The investment property was independently valued on a fair value basis on 26 November 2021 by a member of the Royal Institute of Chartered Surveyors.The directors do not believe there has been any material change in this valuation at the year end date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

10,863

16,274

Other debtors

4,582,642

4,252,249

4,593,505

4,268,523

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

4,904

-

Taxation and social security

148,876

129,881

Other creditors

7,482,223

7,221,508

7,636,003

7,351,389

9.	PROVISIONS FOR LIABILITIES

2025

2024

as restated

£

£

Deferred tax

2,160,116

-

Deferred

tax

£

Revaluation of investment

2,160,116

property

Balance at 31 March 2025

2,160,116

10.

RESERVES

Fair

value

reserve

£

Transfer of non-distributable

reserves from investment

property revaluation

6,480,349

At 31 March 2025

6,480,349