THEORI ESTATE SERVICES LIMITED

Registered Number
15398177
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

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.

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.

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