REGISTERED NUMBER: 02744704 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

R. K. CASE ESTATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R K Case

SECRETARY:

L E A Case

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

02744704 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

142,872

148,674

CURRENT ASSETS

Debtors

5

8,837

9,310

Cash at bank

6,119

-

14,956

9,310

CREDITORS

Amounts falling due within one year

6

(89,510

)

(93,785

)

NET CURRENT LIABILITIES

(74,554

)

(84,475

)

TOTAL ASSETS LESS CURRENT LIABILITIES

68,318

64,199

PROVISIONS FOR LIABILITIES

8

-

(6,162

)

NET ASSETS

68,318

58,037

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

68,218

57,937

SHAREHOLDERS' FUNDS

68,318

58,037

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 director acknowledges his 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 director and authorised for issue on 5 January 2026 and were signed by:

R K Case - Director

1.	STATUTORY INFORMATION

R. K. Case 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 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 the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

Turnover

Turnover represents rent invoiced, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Land & building

-

4% reducing balance

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Short

leasehold

£

COST

At 1 May 2024

and 30 April 2025

281,739

DEPRECIATION

At 1 May 2024

133,065

Charge for year

5,802

At 30 April 2025

138,867

NET BOOK VALUE

At 30 April 2025

142,872

At 30 April 2024

148,674

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,599

8,221

Other debtors

1,238

1,089

8,837

9,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

3,802

Trade creditors

1,030

1,466

Amounts owed to group undertakings

31,933

31,934

Taxation and social security

16,507

16,376

Other creditors

40,040

40,207

89,510

93,785

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

3,802

There is a fixed and floating charge over all the assets of the company.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

6,162

Deferred tax

£

Balance at 1 May 2024

6,162

Provided during year

(6,162

)

Accelerated capital allowances

Balance at 30 April 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Included within other creditors is £31,933 (2024: £31,934) owed to R.K. Case Contractors Limited, a company where Mr R Case is also a director and shareholder. The amount outstanding is not subject to interest and is repayable on demand.

During the year, the company paid rent in respect of land of £19,680 (2024: £19,680) to Mr R K Case and Mrs L E A Case; Mr R K Case is the director and Mrs L E A Case is the company secretary, of the company.