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Registration number: 05806742

E C Estates Limited
Filleted Unaudited Financial Statements
for the Year Ended 31 October 2025

E C Estates Limited

(Registration number: 05806742)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 5 | 751,979 | 751,979
Current assets |  |  |
Debtors | 6 | 55,953 | 58,949
Cash at bank and in hand |  | 16,747 | 8,437
|  | 72,700 | 67,386
Creditors: Amounts falling due within one year | 7 | (51,845) | (48,535)
Net current assets |  | 20,855 | 18,851
Total assets less current liabilities |  | 772,834 | 770,830
Creditors: Amounts falling due after more than one year | 7 | (432,384) | (467,548)
Net assets |  | 340,450 | 303,282
Capital and reserves |  |  |
Called up share capital | 9 | 20,000 | 20,000
Retained earnings |  | 320,450 | 283,282
Shareholders' funds |  | 340,450 | 303,282

E C Estates Limited

(Registration number: 05806742)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 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 year 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.

These financial statements have been prepared and 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 13 April 2026 and signed on its behalf by:

Mr P D Mackay Director |  |

E C Estates Limited

Statement of Changes in Equity for the Year Ended 31 October 2025

| Share capital £ | Retained earnings £ | Total £
At 1 November 2024 | 20,000 | 283,282 | 303,282
Profit for the year | - | 37,168 | 37,168
At 31 October 2025 | 20,000 | 320,450 | 340,450

| Share capital £ | Retained earnings £ | Total £
At 1 November 2023 | 20,000 | 247,318 | 267,318
Profit for the year | - | 35,964 | 35,964
At 31 October 2024 | 20,000 | 283,282 | 303,282

E C Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
7 Earls Court
Henry Boot Way
Priory Park East
Kingston Upon Hull
East Yorkshire
HU4 7DY

Registration number: 05806742

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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 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.

E C Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fixtures and equipment | 5% per annum on straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

E C Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Borrowings

Interest-bearing borrowings are recorded at fair value, net of transaction costs.
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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2024 - 0).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 85,917 | 85,917
At 31 October 2025 | 85,917 | 85,917
Depreciation
At 1 November 2024 | 85,917 | 85,917
At 31 October 2025 | 85,917 | 85,917
Carrying amount
At 31 October 2025 | - | -
At 31 October 2024 | - | -

E C Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Investment properties

| 2025 £
At 1 November | 751,979
At 31 October | 751,979

The value of investment property is reviewed annually by the directors.

There has been no valuation of investment property by an independent valuer.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,360 | 1,104
Other debtors | 52,593 | 57,845
| 55,953 | 58,949

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 33,762 | 31,762
Trade creditors |  | 1,322 | 119
Social security and other taxes |  | 11,061 | 10,573
Accruals |  | 5,700 | 6,081
|  | 51,845 | 48,535

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 432,384 | 467,548

| 2025 £ | 2024 £
Due after more than five years |  |
After more than five years by instalments | 44,584 | 87,836

| - | -

E C Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 33,762 | 31,762

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 198,684 | 233,848
Other borrowings | 233,700 | 233,700
| 432,384 | 467,548

Secured creditors
The bank borrowings are secured by legal charges on the company's investment property and other assets.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary 'A' shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000
Ordinary 'B' shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000
| 20,000 | 20,000 | 20,000 | 20,000

10 | Related party transactions

Summary of transactions with other related parties

Shareholder entities:
At the balance sheet date the amount owed to shareholder entities was £233,700 (2024 - £233,700). Interest is not charged on these balances, which are due after more than one year.