REGISTERED NUMBER: 09396072 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Cockayne Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Broadbent

Mrs. S E Broadbent

REGISTERED OFFICE:

Gatfield House

76 Norfolk Road

SHEFFIELD

S2 2SZ

REGISTERED NUMBER:

09396072 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

1,555

1,266

Investment property

5

835,000

819,000

836,555

820,266

CURRENT ASSETS

Debtors

6

922

701

Cash at bank

2,426

8,307

3,348

9,008

CREDITORS

Amounts falling due within one year

7

389,074

394,522

NET CURRENT LIABILITIES

(385,726

)

(385,514

)

TOTAL ASSETS LESS CURRENT LIABILITIES

450,829

434,752

CREDITORS

Amounts falling due after more than one year

8

(20,372

)

(21,923

)

PROVISIONS FOR LIABILITIES

(86,081

)

(82,027

)

NET ASSETS

344,376

330,802

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

279,360

263,360

Retained earnings

64,916

67,342

SHAREHOLDERS' FUNDS

344,376

330,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

Mr R Broadbent - Director

1.	STATUTORY INFORMATION

Cockayne Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

108

6,972

1,287

8,367

Additions

-

592

-

592

At 31 January 2026

108

7,564

1,287

8,959

DEPRECIATION

At 1 February 2025

91

5,723

1,287

7,101

Charge for year

4

299

-

303

At 31 January 2026

95

6,022

1,287

7,404

NET BOOK VALUE

At 31 January 2026

13

1,542

-

1,555

At 31 January 2025

17

1,249

-

1,266

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

819,000

Revaluations

16,000

At 31 January 2026

835,000

NET BOOK VALUE

At 31 January 2026

835,000

At 31 January 2025

819,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

16,000

Valuation in 2025

36,000

Valuation in 2024

15,000

Valuation in 2023

17,000

Valuation in 2022

71,000

Valuation in 2021

55,000

Valuation in 2020

13,000

Valuation in 2019

2,000

Valuation in 2018

152,887

Cost

457,113

835,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

922

701

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,623

2,714

Taxation and social security

784

1,488

Other creditors

385,667

390,320

389,074

394,522

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

20,372

21,923

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,913

10,068

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

22,995

24,637

Bank loans are secured by way of charges, dated 5 May 2015 and 6 April 2015, which include fixed and floating charges over 57, 59 & 61 Western Road, Crookes, Sheffield and Gardeners Cottage, Burnt Yates.

10.

RESERVES

Fair

value

reserve

£

At 1 February 2025

263,360

Reserve Transfer

16,000

At 31 January 2026

279,360

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £2,000 were paid to the directors .

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Broadbent.