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Registered number: 06866991
Black Eagle Estates Limited
Financial Statements
For The Year Ended 30 June 2025
Black Eagle Estates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Black Eagle Estates Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06866991

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,420,196 |  | 2,417,712
|  |  | 2,420,196 |  | 2,417,712
CURRENT ASSETS
Debtors | 5 | 22,623 |  | 29,668 |
Cash at bank and in hand |  | 48,898 |  | 97,501 |
|  | 71,521 |  | 127,169 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,136,497 ) |  | (1,294,822 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,064,976 ) |  | (1,167,653 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,355,220 |  | 1,250,059
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (99,812 ) |  | (88,453 )
NET ASSETS |  |  | 1,255,408 |  | 1,161,606
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve | 8 |  | 267,946 |  | 267,946
Profit and Loss Account |  |  | 987,362 |  | 893,560
SHAREHOLDERS' FUNDS |  |  | 1,255,408 |  | 1,161,606

Page 1
Page 2
Black Eagle Estates Limited
Balance Sheet (continued)
As At 30 June 2025
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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R Bartholomew Director
18th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Black Eagle Estates Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Black Eagle Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06866991 . The registered office is General Wolfe House, 83 High Street, Westerham, Kent, TN16 1PG.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:

Freehold | Property improvements 10% straight line
Plant & Machinery etc. | 20% reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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: 3 (2024: 3)
3 3
Page 3
Page 4
Black Eagle Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 2,351,747 | 198,756 | 2,550,503
Additions | - | 13,875 | 13,875
As at 30 June 2025 | 2,351,747 | 212,631 | 2,564,378
Depreciation
As at 1 July 2024 | - | 132,791 | 132,791
Provided during the period | - | 11,391 | 11,391
As at 30 June 2025 | - | 144,182 | 144,182
Net Book Value
As at 30 June 2025 | 2,351,747 | 68,449 | 2,420,196
As at 1 July 2024 | 2,351,747 | 65,965 | 2,417,712

Cost or valuation as at 30 June 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery etc. | Total
| £ | £ | £
At cost | 2,020,949 | 212,631 | 2,233,580
At valuation | 330,798 | - | 330,798
| 2,351,747 | 212,631 | 2,564,378

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,103 |  | 17,237
Other debtors | 4,520 |  | 12,431
| 22,623 |  | 29,668

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,413 |  | 3,887
Amounts owed to group undertakings | 835,943 |  | 935,943
Other creditors | 239,195 |  | 284,365
Taxation and social security | 55,946 |  | 70,627
| 1,136,497 |  | 1,294,822

Page 4
Page 5
Black Eagle Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | 267,946 | 893,560
Profit for the year and total comprehensive income | - | 93,802
Transfer to/from Fair value reserve | - | -
Transfer to/from Profit & Loss Account | - | -
As at 30 June 2025 | 267,946 | 987,362

9. Related Party Transactions
Sanfield Holdings Limited
Included within creditors is a loan from the parent company, Sanfield Holdings Limited, amounting to £835,943 (2024 - £935,943).
London Chemicals & Resources Limited
During the year, the company received £40,088 (2024 £40,717) from London Chemicals & Resources Limited in respect of rent and service charges at market value under a formal lease.During the year £50,000 was repaid to LCR Limited leaving the a balance repayable of £88,022 (2024 - £138,022). The director, Richard Bartholomew and Jer-Bin Wang, both have an interest in London Chemicals & Resources Limited.
10. Ultimate Controlling Party
The ultimate parent company is Sanfield Holdings Limited, a company registered in Samoa. The ultimate controlling party is Jer-Bin Wang
Page 5