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REGISTERED NUMBER: 03912836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BAXTER ESTATES LIMITED

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BAXTER ESTATES LIMITED |

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | Mr I D Baxter

| Mr C I Baxter

| SECRETARY: | Mr I D Baxter

| REGISTERED OFFICE: | 5 Crescent East

| Thornton Cleveleys

| Lancashire

| FY5 3LJ

| REGISTERED NUMBER: | 03912836 (England and Wales)

| ACCOUNTANTS: | ma2 Limited

| Chartered Accountants

| 5 Crescent East

| Thornton Cleveleys

| Lancashire

| FY5 3LJ

| BANKERS: | National Westminster Bank plc

| PO Box 10

| 26 Talbot Road

| Blackpool

| Lancashire

| FY1 1LQ

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

BALANCE SHEET

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 200 |  | 100 |  |

CURRENT ASSETS

Debtors | 5 | 15,099 |  | 3,494 |  |

Cash at bank | 1,253 |  | 1,253 |  |

16,352 |  | 4,747 |  |

CREDITORS

Amounts falling due within one year | 6 | 21,494 |  | 19,985 |  |

NET CURRENT LIABILITIES | (5,142 | ) | (15,238 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,942 | ) | (15,138 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (4,944 | ) | (15,140 | ) |

SHAREHOLDERS' FUNDS | (4,942 | ) | (15,138 | ) |

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 directors acknowledge their 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.

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

BALANCE SHEET - continued

30 April 2025

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 22 January 2026 and were signed on its behalf by:

Mr C I Baxter - Director

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Baxter 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.

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.

| Turnover

| Turnover in the year represents the invoicing of fifty percent of certain direct costs incurred, as per an agreement with an independent company who will benefit from the development. No mark up is made on the recharge.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024 | 100 |  |

| Additions | 100 |  |

| At 30 April 2025 | 200 |  |

| NET BOOK VALUE

| At 30 April 2025 | 200 |  |

| At 30 April 2024 | 100 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Baxter Group Limited | 3,159 |  | 3,494 |  |

| Prepayments and accrued income | 11,940 |  | - |  |

15,099 |  | 3,494 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 52 |  | - |  |

| Baxter Construction Limited | 2,248 |  | 1,676 |  |

| Baxter Homes Limited | 18,494 |  | 17,709 |  |

| Oakhill Rise | 100 |  | 100 |  |

| Pinfold Management Company | 100 |  | - |  |

| Accrued expenses | 500 |  | 500 |  |

21,494 |  | 19,985 |  |

7. | RELATED PARTY DISCLOSURES

| The Baxter Group Limited owns 100% of the shares in Baxter Estates Limited.

| Baxter Estates Limited was owed its co-subsidiary, Baxter Construction Limited £2,248 at 30 April 2025. (2024 - £1,676).

| Baxter Estates Limited was owed by The Baxter Group Limited £3,159 at 30 April 2025. (2024 - £3,494).

| Baxter Homes Limited was owed £18,494 at 30 April 2025 (2024 - £17,709).

8. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking is The Baxter Group Limited, a company registered in England and Wales.

| BAXTER ESTATES LIMITED (REGISTERED NUMBER: 03912836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

9. | GOING CONCERN

| At the year end, the company's reserves were in deficit. The company has been able to to trade due to to the support of its parent undertaking and fellow subsidiaries. The directors have therefore prepared the accounts on a going concern basis.