Company registration number: 09514146
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Pestanti Estates Limited
Pages for filing with the Registrar
Company registration number: 09514146
Pestanti Estates Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Investment property 4 270,000 270,000
270,000 270,000
Current assets
Cash at bank and in hand 5,148 3,830
5,148 3,830
Creditors: amounts falling due within one
year 		5 (17,156) (19,423)
Net current liabilities (12,008) (15,593)
Total assets less current liabilities 257,992 254,407
Creditors: Amounts falling due after more
than one year 		6 (225,000) (225,000)
Provisions for liabilities (8,550) (8,550)
NET ASSETS 24,442 20,857
Capital and reserves
Called up share capital 2 2
Revaluation reserve 45,000 45,000
Profit and loss account (20,560) (24,145)
TOTAL EQUITY 24,442 20,857
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09514146
Pestanti Estates Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 27 April 2026 and signed on its behalf by:
Mrs S Hayes, Director
27 April 2026
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Pestanti Estates Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Pestanti Estates Limited is a private company registered in England and Wales. Its registered number is 09514146. The company is limited by shares. Its registered office is 6 Orchard Road, St. Michaels, Tenterden, Kent, TN30 6ED.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its 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 taxation. Tax is recognised in the Profit and loss account, 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.
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Pestanti Estates Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 4).
4 Investment property
£
Valuation
At 1 April 2025 270,000
At 31 March 2026 270,000
5 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 15,047 17,736
Taxation 829 687
Accruals and deferred income 1,280 1,000
17,156 19,423
6 Creditors: amounts falling due after more than one year
2026 2025
£ £
Amounts owed to directors 225,000 225,000
Creditors due after more than one year comprise £225,000 of loan notes, redeemable by the
shareholders on 30 April 2045. The contractual entitlement to interest of 4% fixed pa. has been waived
indefinitely by the debenture holders since 2023 and may resume upon request.
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Pestanti Estates Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
7 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025.
2026 2025
£ £
Susan M Hayes
Balance outstanding at start of year (17,736) (25,278)
Amounts advanced 2,689 7,542
Balance outstanding at end of year (15,047) (17,736)
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