FIRST CARLTON ESTATES LIMITED

Company Registration Number:
04162229 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

FIRST CARLTON ESTATES LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

FIRST CARLTON ESTATES LIMITED

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,715,000 1,715,000
Investments: 4 17,500 0
Total fixed assets: 1,732,500 1,715,000
Current assets
Debtors: 5 3,354 5,787
Total current assets: 3,354 5,787
Creditors: amounts falling due within one year: 6 (323,560) (366,167)
Net current assets (liabilities): (320,206) (360,380)
Total assets less current liabilities: 1,412,294 1,354,620
Total net assets (liabilities): 1,412,294 1,354,620
Capital and reserves
Called up share capital: 1 1
Revaluation reserve:7396,204396,204
Profit and loss account: 1,016,089 958,415
Shareholders funds: 1,412,294 1,354,620

The notes form part of these financial statements

FIRST CARLTON ESTATES LIMITED

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: R B Jordan
Status: Director

The notes form part of these financial statements

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents rental and related income and service charges receivable, net of value added tax. Revenue is recognised on an accruals basis, accounted for in the period to which it relates.

Valuation and information policy

Investments and investment property Investments and investment property are carried at fair value determined annually by external or internal valuers as deemed appropriate. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income. At the period end, any changes in fair value are transferred to a separate reserve (revaluation reserve) to enable undistributable reserves to be identified separately from distributable profits.

Other accounting policies

Debtors - short term debtors are measured at transaction price less any impairment. Creditors - short term creditors are measured at transaction price. Dividends - equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders in general meeting.

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible Assets

Total
Cost £
At 01 October 2024 1,715,000
At 30 September 2025 1,715,000
Net book value
At 30 September 2025 1,715,000
At 30 September 2024 1,715,000

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Fixed investments

Other investments: Addition in year - £17,500 At 30 September 2025 - £17,500

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Creditors: amounts falling due within one year note

Amounts owed to group undertakings - £279,420 (2024: £336,011) Social Security and other taxation - £5,223 (2024: £5,025) Other creditors - £38,917 (2024: £25,131) Total - £323,560 (2024: £366,167)

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

7. Revaluation reserve

2025
£
Balance at 01 October 2024 396,204
Surplus or deficit after revaluation 0
Balance at 30 September 2025 396,204

FIRST CARLTON ESTATES LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

8. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 not to disclose transactions with other companies in the group headed by First Carlton Holdings Limited. R B Jordan is considered to be the ultimate controlling party of the company by virtue of his connection with the shareholders of First Carlton Holdings Limited. The company is an wholly owned subsidiary of First Carlton Limited which is itself an wholly owned subsidiary of First Carlton Holdings Limited. The registered address of the above named companies is Newton House, Newton Lane, Romsey, SO51 8GZ