2025-02-01 2026-01-31 2026-01-31 false 15398177 THEORI ESTATE SERVICES LIMITED 2026-03-05 false iso4217:GBP xbrli:pure 15398177 2025-01-31 15398177 2026-01-31 15398177 2025-02-01 2026-01-31 15398177 2024-01-08 15398177 2025-01-31 15398177 2024-01-09 2025-01-31 15398177 bus:SmallEntities 2025-02-01 2026-01-31 15398177 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15398177 bus:FullAccounts 2025-02-01 2026-01-31 15398177 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15398177 core:WithinOneYear 2026-01-31 15398177 core:AfterOneYear 2026-01-31 15398177 core:WithinOneYear 2025-01-31 15398177 core:AfterOneYear 2025-01-31 15398177 core:ShareCapital 2026-01-31 15398177 core:SharePremium 2026-01-31 15398177 core:RevaluationReserve 2026-01-31 15398177 core:OtherReservesSubtotal 2026-01-31 15398177 core:RetainedEarningsAccumulatedLosses 2026-01-31 15398177 core:ShareCapital 2025-01-31 15398177 core:SharePremium 2025-01-31 15398177 core:RevaluationReserve 2025-01-31 15398177 core:OtherReservesSubtotal 2025-01-31 15398177 core:RetainedEarningsAccumulatedLosses 2025-01-31 15398177 core:LandBuildings 2026-01-31 15398177 core:PlantMachinery 2026-01-31 15398177 core:Vehicles 2026-01-31 15398177 core:FurnitureFittings 2026-01-31 15398177 core:OfficeEquipment 2026-01-31 15398177 core:NetGoodwill 2026-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 15398177 core:ListedExchangeTraded 2026-01-31 15398177 core:UnlistedNon-exchangeTraded 2026-01-31 15398177 core:LandBuildings 2025-01-31 15398177 core:PlantMachinery 2025-01-31 15398177 core:Vehicles 2025-01-31 15398177 core:FurnitureFittings 2025-01-31 15398177 core:OfficeEquipment 2025-01-31 15398177 core:NetGoodwill 2025-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 15398177 core:ListedExchangeTraded 2025-01-31 15398177 core:UnlistedNon-exchangeTraded 2025-01-31 15398177 core:LandBuildings 2025-02-01 2026-01-31 15398177 core:PlantMachinery 2025-02-01 2026-01-31 15398177 core:Vehicles 2025-02-01 2026-01-31 15398177 core:FurnitureFittings 2025-02-01 2026-01-31 15398177 core:OfficeEquipment 2025-02-01 2026-01-31 15398177 core:NetGoodwill 2025-02-01 2026-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 15398177 core:ListedExchangeTraded 2025-02-01 2026-01-31 15398177 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 15398177 core:MoreThanFiveYears 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments 2026-01-31 15398177 core:Non-currentFinancialInstruments 2025-01-31 15398177 dpl:CostSales 2025-02-01 2026-01-31 15398177 dpl:DistributionCosts 2025-02-01 2026-01-31 15398177 core:LandBuildings 2025-02-01 2026-01-31 15398177 core:PlantMachinery 2025-02-01 2026-01-31 15398177 core:Vehicles 2025-02-01 2026-01-31 15398177 core:FurnitureFittings 2025-02-01 2026-01-31 15398177 core:OfficeEquipment 2025-02-01 2026-01-31 15398177 dpl:AdministrativeExpenses 2025-02-01 2026-01-31 15398177 core:NetGoodwill 2025-02-01 2026-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 15398177 dpl:GroupUndertakings 2025-02-01 2026-01-31 15398177 dpl:ParticipatingInterests 2025-02-01 2026-01-31 15398177 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-01 2026-01-31 15398177 core:ListedExchangeTraded 2025-02-01 2026-01-31 15398177 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 15398177 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 15398177 dpl:CostSales 2024-01-09 2025-01-31 15398177 dpl:DistributionCosts 2024-01-09 2025-01-31 15398177 core:LandBuildings 2024-01-09 2025-01-31 15398177 core:PlantMachinery 2024-01-09 2025-01-31 15398177 core:Vehicles 2024-01-09 2025-01-31 15398177 core:FurnitureFittings 2024-01-09 2025-01-31 15398177 core:OfficeEquipment 2024-01-09 2025-01-31 15398177 dpl:AdministrativeExpenses 2024-01-09 2025-01-31 15398177 core:NetGoodwill 2024-01-09 2025-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2024-01-09 2025-01-31 15398177 dpl:GroupUndertakings 2024-01-09 2025-01-31 15398177 dpl:ParticipatingInterests 2024-01-09 2025-01-31 15398177 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-09 2025-01-31 15398177 core:ListedExchangeTraded 2024-01-09 2025-01-31 15398177 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-09 2025-01-31 15398177 core:UnlistedNon-exchangeTraded 2024-01-09 2025-01-31 15398177 core:NetGoodwill 2026-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 15398177 core:LandBuildings 2026-01-31 15398177 core:PlantMachinery 2026-01-31 15398177 core:Vehicles 2026-01-31 15398177 core:FurnitureFittings 2026-01-31 15398177 core:OfficeEquipment 2026-01-31 15398177 core:AfterOneYear 2026-01-31 15398177 core:WithinOneYear 2026-01-31 15398177 core:ListedExchangeTraded 2026-01-31 15398177 core:UnlistedNon-exchangeTraded 2026-01-31 15398177 core:ShareCapital 2026-01-31 15398177 core:SharePremium 2026-01-31 15398177 core:RevaluationReserve 2026-01-31 15398177 core:OtherReservesSubtotal 2026-01-31 15398177 core:RetainedEarningsAccumulatedLosses 2026-01-31 15398177 core:NetGoodwill 2025-01-31 15398177 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 15398177 core:LandBuildings 2025-01-31 15398177 core:PlantMachinery 2025-01-31 15398177 core:Vehicles 2025-01-31 15398177 core:FurnitureFittings 2025-01-31 15398177 core:OfficeEquipment 2025-01-31 15398177 core:AfterOneYear 2025-01-31 15398177 core:WithinOneYear 2025-01-31 15398177 core:ListedExchangeTraded 2025-01-31 15398177 core:UnlistedNon-exchangeTraded 2025-01-31 15398177 core:ShareCapital 2025-01-31 15398177 core:SharePremium 2025-01-31 15398177 core:RevaluationReserve 2025-01-31 15398177 core:OtherReservesSubtotal 2025-01-31 15398177 core:RetainedEarningsAccumulatedLosses 2025-01-31 15398177 core:NetGoodwill 2024-01-08 15398177 core:IntangibleAssetsOtherThanGoodwill 2024-01-08 15398177 core:LandBuildings 2024-01-08 15398177 core:PlantMachinery 2024-01-08 15398177 core:Vehicles 2024-01-08 15398177 core:FurnitureFittings 2024-01-08 15398177 core:OfficeEquipment 2024-01-08 15398177 core:AfterOneYear 2024-01-08 15398177 core:WithinOneYear 2024-01-08 15398177 core:ListedExchangeTraded 2024-01-08 15398177 core:UnlistedNon-exchangeTraded 2024-01-08 15398177 core:ShareCapital 2024-01-08 15398177 core:SharePremium 2024-01-08 15398177 core:RevaluationReserve 2024-01-08 15398177 core:OtherReservesSubtotal 2024-01-08 15398177 core:RetainedEarningsAccumulatedLosses 2024-01-08 15398177 core:AfterOneYear 2025-02-01 2026-01-31 15398177 core:WithinOneYear 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:CostValuation 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 15398177 core:Non-currentFinancialInstruments core:CostValuation 2026-01-31 15398177 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-01-31 15398177 core:Non-currentFinancialInstruments core:CostValuation 2025-01-31 15398177 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 15398177 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 15398177 bus:Director1 2025-02-01 2026-01-31

THEORI ESTATE SERVICES LIMITED

Registered Number
15398177
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

THEORI ESTATE SERVICES LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Director | Nicholas, Theori

Registered Address | Nicholas Peters & Co 10-12 Bourlet Close
| Nicholas Peters & Co
| London
| W1W 7BR

Registered Number | 15398177 (England and Wales)

THEORI ESTATE SERVICES LIMITED
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 5,300,100 |  |  |  | 1,900,100 |  |
Cash at bank and on hand |  | 1,866,772 |  |  |  | 1,720,159 |  |
|  | 7,166,872 |  |  |  | 3,620,259 |  |
Creditors amounts falling due within one year | 4 | (1,333,310) |  |  |  | (1,088,900) |  |
Net current assets (liabilities) |  |  |  | 5,833,562 |  |  |  | 2,531,359
Total assets less current liabilities |  |  |  | 5,833,562 |  |  |  | 2,531,359
Net assets |  |  |  | 5,833,562 |  |  |  | 2,531,359
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 5,833,462 |  |  |  | 2,531,259
Shareholders' funds |  |  |  | 5,833,562 |  |  |  | 2,531,359

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 March 2026, and are signed on its behalf by:
Nicholas, Theori Director Registered Company No. 15398177

THEORI ESTATE SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 150,000 |  | -
| Other debtors | 5,150,100 |  | 1,600,100
| Prepayments and accrued income | - |  | 300,000
| Total | 5,300,100 |  | 1,900,100

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,464 |  | 32,659
| Taxation and social security | 1,330,046 |  | 1,054,241
| Accrued liabilities and deferred income | 1,800 |  | 2,000
| Total | 1,333,310 |  | 1,088,900