Registered number
15613526
COMPTON ESTATE SERVICES LTD
Unaudited Filleted Accounts
30 April 2025

COMPTON ESTATE SERVICES LTD
Registered number: | 15613526
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 2,850,000
Current assets
Debtors | 4 |  | 66,751
Cash at bank and in hand |  |  | 387,046
|  |  | 453,797 |  |
Creditors: amounts falling due within one year | 5 |  | (3,532,133)
Net current liabilities |  |  |  | (3,078,336) |
Net liabilities |  |  |  | (228,336) |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (228,436)
Shareholder's funds |  |  |  | (228,336) |
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.
Earl D B Compton
Director
Approved by the board on 2 April 2026

COMPTON ESTATE SERVICES LTD
Notes to the Accounts
for the period from 3 April 2024 to 30 April 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).
| Going concern
| The director believes the company has adequate resources and is well placed to manage its business risks successfully. Therefore the director continues to adopt the going concern basis of accounting and preparing the annual financial statements.
| Revenue recognition
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Investment properties
| Investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location and condition of the specific asset. Changes in fair value are recognised in the Profit and Loss account.
| Tangible fixed assets
| Tangible fixed assets other than investment properties are measured at cost less accumulative depreciation and any accumulative impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life. The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals determined by comparing the proceeds with the carrying amount and are recognised in the Profit and Loss account. Depreciation is provided as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5-15 years
| Fixtures, fittings, tools and equipment | over 5-15 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| Cash and cash equivalents
| Cash is represented by cash in hand and deposits held with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 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
| The tax expense for the year comprises of current and deferred tax. Tax is recognised in the Profit and Loss account, except that a charge is attributable to an item of income or expense recognised as other comprehensive income, in which case the tax is also recognised as other comprehensive income. 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 held for sale where the tax rate that is expected to apply on 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| Additions | 3,195,563
| Surplus / (deficit) on revaluation | (345,563)
| At 30 April 2025 | 2,850,000
| Depreciation
| At 30 April 2025 | -
| Net book value
| At 30 April 2025 | 2,850,000
| If the investment properties (including integral features) had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
| Freehold land and buildings: | 2025 |
£ |
| Historical cost | 3,195,563
| Cumulative depreciation based on historical cost | 25,300
|  |  |  |  |  | 3,170,263 |
| Properties have been revalued during the financial year ending 30 April 2025 by the director on an open market value for existing use basis. The director considers that the valuation is up to date and that he has appropriate knowledge of the asset and the market place in which they would be sold.
4 | Debtors | 2025 |
£ |
| Deferred tax asset |  |  |  |  | 65,657
| Other debtors | 1,094
|  |  |  |  |  | 66,751 |
| Amounts due after more than one year included above | 65,657
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 323
| Taxation and social security costs | 13,455
| Other creditors | 3,518,355
|  |  |  |  |  | 3,532,133 |
6 | Related party transactions
| Included in other creditors:amounts falling due within one year is £3,501,621 due from the company to the director.
7 | Controlling party
| The ultimate controlling party is Earl D B Compton.
8 | Other information
| COMPTON ESTATE SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 167-169 Great Portland Street
| Great Portland Street, Fifth Floor
| London
| W1W 5PF

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