REGISTERED NUMBER: 01291200 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

OWSTON ESTATE COMPANY LIMITED THE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Martin

R Martin

REGISTERED OFFICE:

Owston Hall Hotel

Owston

Doncaster

South Yorkshire

DN6 9JF

REGISTERED NUMBER:

01291200 (England and Wales)

AUDITORS:

Bewers Turner & Co LLP

Chartered Accountants & Statutory Auditor

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

4,181,552

4,148,068

CURRENT ASSETS

Stocks

90,057

44,934

Debtors

5

143,189

62,197

Cash at bank

95,472

70,116

328,718

177,247

CREDITORS

Amounts falling due within one year

6

8,074,839

6,113,872

NET CURRENT LIABILITIES

(7,746,121

)

(5,936,625

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,564,569

)

(1,788,557

)

PROVISIONS FOR LIABILITIES

48,577

136,710

NET LIABILITIES

(3,613,146

)

(1,925,267

)

CAPITAL AND RESERVES

Called up share capital

33,349

33,349

Fair value reserve

591,851

598,982

Retained earnings

(4,238,346

)

(2,557,598

)

(3,613,146

)

(1,925,267

)

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 15th December 2025 and were signed on its behalf by:

R Martin - Director

1.	STATUTORY INFORMATION

Owston Estate Company Limited The 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis notwithstanding the company has net current liabilities as it receives financial support from its parent company Martin Holdings Limited and its shareholders.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

The company is party to only basic financial instruments. Financial instruments that represent financing arrangements are measured at their amortised cost using the instrument's effective interest rate.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 76 (2024 - 64 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

5,019,870

625,031

5,644,901

Additions

75,140

194,984

270,124

At 31st March 2025

5,095,010

820,015

5,915,025

DEPRECIATION

At 1st April 2024

1,303,827

193,006

1,496,833

Charge for year

88,978

147,662

236,640

At 31st March 2025

1,392,805

340,668

1,733,473

NET BOOK VALUE

At 31st March 2025

3,702,205

479,347

4,181,552

At 31st March 2024

3,716,043

432,025

4,148,068

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,584

21,956

Other debtors

61,605

40,241

143,189

62,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

239,691

188,673

Amounts owed to group undertakings

2,074,478

2,074,478

Taxation and social security

61,471

41,163

Other creditors

5,699,199

3,809,558

8,074,839

6,113,872

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Bewers BSc FCA (Senior Statutory Auditor)

for and on behalf of Bewers Turner & Co LLP