Registered number
05748897
ORIENT ESTATES LIMITED
Filleted Accounts
30 September 2025

ORIENT ESTATES LIMITED
Registered number: | 05748897
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 3,900,000 |  |  | 4,025,000
Current assets
Debtors | 4 |  | 767,000 |  |  | 771,819
Cash at bank and in hand |  |  | 7,146 |  |  | -
|  |  | 774,146 |  |  | 771,819
Creditors: amounts falling due within one year | 5 |  | (140,751) |  |  | (140,502)
Net current assets |  |  |  | 633,395 |  |  | 631,317
Total assets less current liabilities |  |  |  | 4,533,395 |  |  | 4,656,317
Creditors: amounts falling due after more than one year | 6 |  |  | (1,762,500) |  |  | (1,812,500)
Provisions for liabilities | 8 |  |  | (555,500) |  |  | (586,750)
Net assets |  |  |  | 2,215,395 |  |  | 2,257,067
Capital and reserves
Called up share capital | 9 |  |  | 920 |  |  | 920
Share premium |  |  |  | 20 |  |  | 20
Profit and loss account | 10 |  |  | 2,214,455 |  |  | 2,256,127
Shareholder's funds |  |  |  | 2,215,395 |  |  | 2,257,067
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M J King
Director
Approved by the board on 16 January 2026

ORIENT ESTATES LIMITED
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Rental income
| Rental income represents the value of rents receivable under ocupational leases and is credited to the profit and loss account on a straight linr basis over the terms of the leases.
| Investment properties
| Investment properties are included at the purchased cost, including directly attributable expenditure. Changes in fair value of the property are recognised through the profit and loss account of the period. Depreciation is not provided in respect of freehold investment properties.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 October 2024 | 4,025,000
| Deficit on revaluation | (125,000)
| At 30 September 2025 | 3,900,000
| Depreciation
| At 30 September 2025 | -
| Net book value
| At 30 September 2025 | 3,900,000
| At 30 September 2024 | 4,025,000
| Investment property revaluations | 2024
£
| Historical cost | 1,278,967
| Revaluations
| 31 March 2018 | 916,033
| 30 September 2019 | 1,505,000
| 30 September 2020 | 200,000
| 30 September 2021 | 170,000
| 30 September 2022 | (40,000)
| 30 September 2023 | (430,000)
| 30 September 2024 | 425,000
| 30 September 2025 | (125,000)
| The Investment property was revalued by M J King, Director. Mr King is a fully qualified member of The Royal Institute of Chartered Surveyors. The property is valued on an Open Market basis, with due consideration given to prevailing market conditions.
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 63,000 |  | 67,819
| Other debtors | 704,000 |  | 704,000
|  |  |  |  |  | 767,000 |  | 771,819
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 50,000 |  | 52,028
| Taxation and social security costs | 27,570 |  | 23,534
| Other creditors | 63,181 |  | 64,940
|  |  |  |  |  | 140,751 |  | 140,502
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 1,762,500 |  | 1,812,500
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Instalments falling due for payment after more than five years | 1,562,500 |  | 1,612,500
| Secured bank loans | 1,812,500 |  | 1,862,500
| Bank loans are secured on the Investment Property owned by the company.
8 | Provisions for liabilities and charges | 2025 |  | 2024
£ | £
| Deferred tax on unrealised revaluation gains on freehold investment properties
| Balance at start of period | 586,750 |  | 480,500
| (Credit)/Charge for the year | (31,250) |  | 106,250
| Balance at end of period | 555,500 |  | 586,750
9 | Share capital | 2025 |  | 2024
£ | £
| Ordinary share capital
| Authorised
| 1000 Ordinary shares of £1 each | 1,000 |  | 1,000
|  |  |  |  |  | 1,000 |  | 1,000
| Issued and fully paid
| 920 Ordinary shares of £1 each | 920 |  | 920
|  |  |  |  |  | 920 |  | 920
10 | Profit and loss account | 2,025
£
| At 1 October 2024 | 2,256,127
| Loss for the year after taxation | (41,672)
| At 30 September 2025 | 2,214,455
11 | Controlling party
| The ultimate controlling party is Eversleigh Investment and Property Company Limited.
12 | Other information
| ORIENT ESTATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 124 Great North Road
| Hatfield
| AL9 5JN

ORIENT ESTATES LIMITED 05748897 false 2024-10-01 2025-09-30 2025-09-30 VT Final Accounts November 2025 M J King No description of principal activity 05748897 2023-10-01 2024-09-30 05748897 core:WithinOneYear 2024-09-30 05748897 core:AfterOneYear 2024-09-30 05748897 core:ShareCapital 2024-09-30 05748897 core:SharePremium 2024-09-30 05748897 core:RetainedEarningsAccumulatedLosses 2024-09-30 05748897 2024-10-01 2025-09-30 05748897 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05748897 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05748897 bus:Director40 2024-10-01 2025-09-30 05748897 1 2024-10-01 2025-09-30 05748897 2 2024-10-01 2025-09-30 05748897 core:LandBuildings 2024-10-01 2025-09-30 05748897 countries:England 2024-10-01 2025-09-30 05748897 bus:FRS102 2024-10-01 2025-09-30 05748897 bus:FilletedAccounts 2024-10-01 2025-09-30 05748897 2025-09-30 05748897 core:WithinOneYear 2025-09-30 05748897 core:AfterOneYear 2025-09-30 05748897 core:ShareCapital 2025-09-30 05748897 core:SharePremium 2025-09-30 05748897 core:RetainedEarningsAccumulatedLosses 2025-09-30 05748897 core:LandBuildings 2025-09-30 05748897 2024-09-30 05748897 core:LandBuildings 2024-09-30 iso4217:GBP xbrli:pure