REGISTERED NUMBER: 01109812 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 September 2025

for

Estdale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W L Melling

A F Ivey

SECRETARY:

W L Melling

REGISTERED OFFICE:

90 High Street

Sandhurst

Berkshire

GU47 8EE

REGISTERED NUMBER:

01109812 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

15,621

20,843

CURRENT ASSETS

Stocks

12,850

14,103

Debtors

5

300,936

311,228

Cash at bank and in hand

849,851

859,458

1,163,637

1,184,789

CREDITORS

Amounts falling due within one year

6

327,143

328,816

NET CURRENT ASSETS

836,494

855,973

TOTAL ASSETS LESS CURRENT LIABILITIES

852,115

876,816

CREDITORS

Amounts falling due after more than one year

7

148,828

148,828

NET ASSETS

703,287

727,988

CAPITAL AND RESERVES

Called up share capital

8

3

3

Capital redemption reserve

9

120

120

Retained earnings

9

703,164

727,865

SHAREHOLDERS' FUNDS

703,287

727,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 20 March 2026 and were signed on its behalf by:

W L Melling - Director

A F Ivey - Director

1.	STATUTORY INFORMATION

Estdale 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable.Turnover is reduced for estimated customer returns, rebates and other similar allowances.Turnover from the sale of goods and services are recognised when goods and services are delivered and legal title has passed.

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

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less cost to complete sale.

Work in progress includes an element of overheads and is disclosed as "amounts recoverable on contracts" within debtors and turnover.

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Hire purchase and leasing commitments

Rentals payable under operating lease agreements are charged to the profit and loss account evenly over the life of the leases.

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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

105,175

51,051

56,133

976

213,335

DEPRECIATION

At 1 October 2024

94,804

47,204

49,752

732

192,492

Charge for year

2,558

825

1,595

244

5,222

At 30 September 2025

97,362

48,029

51,347

976

197,714

NET BOOK VALUE

At 30 September 2025

7,813

3,022

4,786

-

15,621

At 30 September 2024

10,371

3,847

6,381

244

20,843

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

227,743

264,455

Amounts recoverable on contract

68,096

41,794

Prepayments

5,097

4,979

300,936

311,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

117,856

75,384

Corporation tax

61,507

70,770

Social security and other taxes

11,692

12,544

VAT

42,111

72,022

Other creditors

93,977

98,096

327,143

328,816

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Loan from parent company

148,828

148,828

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

3

Ordinary

£1

3

3

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 October 2024

727,865

120

727,985

Profit for the year

179,299

179,299

Dividends

(204,000

)

(204,000

)

At 30 September 2025

703,164

120

703,284