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Company Registration No. 13244140 (England and Wales)
ONEHUNDRED AB ESTATES LTD Unaudited accounts for the year ended 31 March 2025
ONEHUNDRED AB ESTATES LTD Unaudited accounts Contents
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ONEHUNDRED AB ESTATES LTD Company Information for the year ended 31 March 2025
Director
Alexandru Barbarosie
Company Number
13244140 (England and Wales)
Registered Office
12 Highcombe Close London SE9 4QJ England
Accountants
Financial 247 124 City Road Kemp House London EC1V 2NX
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ONEHUNDRED AB ESTATES LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
701 
876 
Investment property
280,496 
280,496 
281,197 
281,372 
Current assets
Cash at bank and in hand
17,072 
8,059 
Creditors: amounts falling due within one year
(93,522)
(93,275)
Net current liabilities
(76,450)
(85,216)
Total assets less current liabilities
204,747 
196,156 
Creditors: amounts falling due after more than one year
(204,575)
(204,575)
Net assets/(liabilities)
172 
(8,419)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
171 
(8,420)
Shareholders' funds
172 
(8,419)
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 22 December 2025 and were signed on its behalf by
Alexandru Barbarosie Director Company Registration No. 13244140
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ONEHUNDRED AB ESTATES LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ONEHUNDRED AB ESTATES LTD is a private company, limited by shares, registered in England and Wales, registration number 13244140. The registered office is 12 Highcombe Close, London, SE9 4QJ, England.
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
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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:
Fixtures & fittings
20% on reducing value
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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ONEHUNDRED AB ESTATES LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
1,711 
At 31 March 2025
1,711 
Depreciation
At 1 April 2024
835 
Charge for the year
175 
At 31 March 2025
1,010 
Net book value
At 31 March 2025
701 
At 31 March 2024
876 
5
Investment property
2025 
£ 
Fair value at 1 April 2024
280,496 
At 31 March 2025
280,496 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
92,732 
92,735 
Accruals
790 
540 
93,522 
93,275 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
204,575 
204,575 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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