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Registration number: 15729144

The Estates Bros Ltd
Unaudited Filleted Financial Statements
for the Period from 19 May 2024 to 30 June 2025

The Estates Bros Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

The Estates Bros Ltd

Company Information

Directors | A J Hollins W A Hollins

Registered office | Holly Cottage Burleydam Road Ightfield Whitchurch SY13 4BW

Accountants | CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

The Estates Bros Ltd

(Registration number: 15729144)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 14,037,961
Investments | 5 | 10,025,100
|  | 24,063,061
Current assets |  |
Debtors | 6 | 5,309
Cash at bank and in hand |  | 8,674
|  | 13,983
Creditors: Amounts falling due within one year | 7 | (11,074,673)
Net current liabilities |  | (11,060,690)
Total assets less current liabilities |  | 13,002,371
Creditors: Amounts falling due after more than one year | 7 | (7,991,848)
Net assets |  | 5,010,523
Capital and reserves |  |
Called up share capital | 8 | 4,651
Other reserves |  | 4,999,349
Retained earnings |  | 6,523
Shareholders' funds |  | 5,010,523

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The Estates Bros Ltd

(Registration number: 15729144)
Balance Sheet as at 30 June 2025

These financial statements have 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 February 2026 and signed on its behalf by:

A J Hollins Director

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Holly Cottage
Burleydam Road
Ightfield
Whitchurch
SY13 4BW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by section 399 2A of the Companies Act 2006 not to prepare group accounts.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land | Not depreciated
Freehold Buildings | 50 years straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
Additions | 14,037,961 | 14,037,961
At 30 June 2025 | 14,037,961 | 14,037,961
Carrying amount
At 30 June 2025 | 14,037,961 | 14,037,961

Included within the net book value of land and buildings above is £14,037,961 in respect of freehold land and buildings.

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

5 | Investments

| 2025 £
Investments in subsidiaries | 10,025,100

Subsidiaries | £
Cost or valuation
Additions | 10,025,100
At 30 June 2025 | 10,025,100
Carrying amount
At 30 June 2025 | 10,025,100

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Broadhay Eggs Limited | Holly Cottage Burleydam Road Ightfield Whitchurch, SY13 4BW England & Wales | Ordinary | 100%
Ollerton Park Farm Limited | Holly Cottage Burleydam Road Ightfield Whitchurch, SY13 4BW England & Wales | Ordinary | 100%
Tern Farm Ltd | Holly Cottage Burleydam Road Ightfield Whitchurch, SY13 4BW England & Wales | Ordinary | 100%

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

6 | Debtors

Current | Note | 2025 £
Amounts owed by related parties | 10 | 1,309
Other debtors |  | 4,000
|  | 5,309

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Trade creditors |  | 1
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 10,788,694
Taxation and social security |  | 1,530
Other creditors |  | 284,448
|  | 11,074,673

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 9 | 7,991,848

The Estates Bros Ltd

Notes to the Unaudited Financial Statements for the Period from 19 May 2024 to 30 June 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary A of £1 each | 1,401 | 1,401
Ordinary B of £1 each | 1,250 | 1,250
Ordinary C of £1 each | 1,000 | 1,000
Ordinary D of £1 each | 1,000 | 1,000
| 4,651 | 4,651

The company issued 1,000 Ordinary A, 1,000 Ordinary B, 1,000 Ordinary C and 1,000 Ordinary D £1 shares at par on incorporation.
On 16 April 2025 the company issued 401 Ordinary A and 250 Ordinary B £1 shares in exchange for the shares in Broadhay Eggs Limited and Ollerton Park Farm Limited.

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 7,991,848

10 | Related party transactions

At 30 June 2025 the company owed one of the directors a balance of £284,448, which is included in Other creditors. This balance is interest free, unsecured and with no fixed terms of repayment.