REGISTERED NUMBER: 05266710 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ESTEN ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R G Wadsworth

Mr P R Herbert

Mr T J Wadsworth

Mr T W Rusling

Mr R M Rusling

SECRETARY:

Mr R G Wadsworth

REGISTERED OFFICE:

201 High Street

Ecclesfield

Sheffield

South Yorkshire

S35 9XB

REGISTERED NUMBER:

05266710 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Lloyds Bank PLC

1 High Street

Sheffield

South Yorkshire

S1 2GA

CURRENT ASSETS

Stocks

4

2,165,232

2,269,698

Debtors

5

912

15

Cash at bank

118,786

1,460

2,284,930

2,271,173

CREDITORS

Amounts falling due within one year

6

2,302,132

2,274,308

NET CURRENT LIABILITIES

(17,202

)

(3,135

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,202

)

(3,135

)

CAPITAL AND RESERVES

Called up share capital

7

2,000

2,000

Retained earnings

(19,202

)

(5,135

)

SHAREHOLDERS' FUNDS

(17,202

)

(3,135

)

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 15 May 2026 and were signed on its behalf by:

Mr R G Wadsworth - Director

1.	STATUTORY INFORMATION

Esten 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all costs including in bringing stocks to their present value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.

STOCKS

30.9.25

30.9.24

£

£

Development land and buildings

for resale

2,165,232

2,269,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

VAT

912

15

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

4,883

2,124

Other creditors

2,296,184

2,271,184

Accruals and deferred income

1,065

1,000

2,302,132

2,274,308

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2,000

Ordinary

£1

2,000

2,000

8.	RELATED PARTY DISCLOSURES

Entities with control, joint control, or significant influence over the entity

30.09.25

30.09.24

£

£

Amounts due to related party

2,296,183

2,271,183

Loans repaid to related party

-

-

Loans provided from related party

25,000

15,000