Litchford Estates Limited

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7—8

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Company No. 03783999

Directors' Report For The Year Ended 30 June 2025

Directors' Report

The directors present their report and the financial statements for the year ended 30 June 2025.

Directors

The directors who held office during the year were as follows:

Mr Christopher Filbey	Appointed	06/04/2025
Mark Alfandary
Mr Graham Earl	Resigned	06/04/2025

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mark Alfandary

Director

13/01/2026

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Litchford Estates Limited

Accountant's Report

For The Year Ended 30 June 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Litchford Estates Limited for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Litchford Estates Limited for the year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Litchford Estates Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Litchford Estates Limited and state those matters that we have agreed to state to the directors of Litchford Estates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Litchford Estates Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Litchford Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Litchford Estates Limited . You consider that Litchford Estates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Litchford Estates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/01/2026

mca business ltd

The American Barns

Banbury Road

Lighthorne

Warwick

CV35 0AE

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Litchford Estates Limited

Profit and Loss Account

For The Year Ended 30 June 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		641,134	756,235
Cost of sales		(44,614 )	(114,537 )

GROSS PROFIT		596,520	641,698

Administrative expenses		(315,139 )	(438,621 )

OPERATING PROFIT		281,381	203,077
Loss on disposal of fixed assets		(5,251 )	-
Other interest receivable and similar income		5,371	5,689

PROFIT BEFORE TAXATION		281,501	208,766
Tax on Profit		(74,529 )	(58,370 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		206,972	150,396

The notes on pages 7 to 8 form part of these financial statements.

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Litchford Estates Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,507		32,255

			11,507		32,255
CURRENT ASSETS
Debtors	5	67,704		279,598
Cash at bank and in hand		73,174		378,086

		140,878		657,684
Creditors: Amounts Falling Due Within One Year	6	(109,620 )		(66,785 )

NET CURRENT ASSETS (LIABILITIES)			31,258		590,899

TOTAL ASSETS LESS CURRENT LIABILITIES			42,765		623,154

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,311 )		(2,311 )

NET ASSETS			40,454		620,843

CAPITAL AND RESERVES
Called up share capital	7		102		102
Profit and Loss Account			40,352		620,741

SHAREHOLDERS' FUNDS			40,454		620,843

For the year ending 30 June 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mark Alfandary

Director

13/01/2026

The notes on pages 7 to 8 form part of these financial statements.

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Litchford Estates Limited

Statement of Changes in Equity

For The Year Ended 30 June 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 July 2023	102	869,270	869,372
Profit for the year and total comprehensive income	-	150,396	150,396

Dividends paid	-	(398,925)	(398,925)

As at 30 June 2024 and 1 July 2024	102	620,741	620,843


Profit for the year and total comprehensive income	-	206,972	206,972

Dividends paid	-	(787,361)	(787,361)

As at 30 June 2025	102	40,352	40,454

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Litchford Estates Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Litchford Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03783999 . The registered office is The American Barns, Banbury Road , Lighthorne, Warwickshire, CV35 0AE.

The presentation currency of the financial statements is the Pound Sterling (£).

All monetary amounts are rounded to the nearest pound.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% RB

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

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Litchford Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 July 2024	21,445	62,077	83,522
Disposals	(21,445 )	-	(21,445 )

As at 30 June 2025	-	62,077	62,077

Depreciation
As at 1 July 2024	3,574	47,693	51,267
Provided during the period	-	2,877	2,877
Disposals	(3,574 )	-	(3,574 )

As at 30 June 2025	-	50,570	50,570

Net Book Value
As at 30 June 2025	-	11,507	11,507

As at 1 July 2024	17,871	14,384	32,255

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	65,082	134,756
Amounts owed by group undertakings	937	937
Other debtors	1,685	143,905

	67,704	279,598

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,387	39,650
Other creditors	103,900	7,500
Taxation and social security	(1,667 )	19,635

	109,620	66,785

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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