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Registered number: 10213705
ESTRELA INTERNATIONAL PROPERTIES LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
ESTRELA INTERNATIONAL PROPERTIES LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTORS
M Bhatt
C Bhatt
REGISTERED OFFICE
18 Bywater
South Woodham Ferrers
Essex
RoadCM3 7AJ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10213705
ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
ESTRELA INTERNATIONAL PROPERTIES LIMITED
ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
ESTRELA INTERNATIONAL PROPERTIES LIMITED
BALANCE SHEET AT 31 December 2025
20252024
Notes££
FIXED ASSETS
Tangible assets3768,516727,000
CURRENT ASSETS
Debtors5204346
Cash at bank and in hand31,32328,562
31,52728,908
CREDITORS: Amounts falling due within one year6303,408302,977
NET CURRENT LIABILITIES(271,881)(274,069)
TOTAL ASSETS LESS CURRENT LIABILITIES496,635452,931
CREDITORS: Amounts falling due after more than one year7410,615410,615
PROVISIONS FOR LIABILITIES AND CHARGES930,32722,651
NET ASSETS55,69319,665
CAPITAL AND RESERVES
Called up share capital10100100
Revaluation reserve1d,11151,844119,120
Profit and loss account(96,251)(99,555)
SHAREHOLDERS' FUNDS55,69319,665
For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 7 May 2026 and signed on their behalf by
.............................
M Bhatt
Director
ESTRELA INTERNATIONAL PROPERTIES LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view. The gain or loss on revaluation is taken to the profit and loss account.
1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets and investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note11).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset or investment property are charged to the profit and loss account.
The revaluation reserve has been adjusted for deferred tax on the revaluation.
2. EMPLOYEES
20252024
No.No.
Average number of employees--
ESTRELA INTERNATIONAL PROPERTIES LIMITED
3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 1 January 2025727,000-727,000
Additions-1,4881,488
Revaluation40,400-40,400
At 31 December 2025767,4001,488768,888
Depreciation
For the year-372372
At 31 December 2025-372372
Net Book Amounts
At 31 December 2025767,4001,116768,516
At 31 December 2024727,000-727,000
4. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 1 January 2025727,000727,000
Revaluation40,40040,400
At 31 December 2025767,400767,400
5. DEBTORS 20252024
££
Amounts falling due within one year:
Other debtors204346
204346
ESTRELA INTERNATIONAL PROPERTIES LIMITED
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Other creditors303,408302,977
303,408302,977
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans and overdrafts410,615410,615
410,615410,615
Included within creditors due after more than one year are:
Amounts falling due after more than five years
- repayable otherwise than by installments410,615410,615
8. SECURED CREDITORS
20252024
££
Amount of bank loans and overdrafts which are secured410,615410,615
The mortgages are secured on the investiment properties.
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation30,32722,651
30,32722,651
ESTRELA INTERNATIONAL PROPERTIES LIMITED
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
80 Ordinary shares of £1 each8080
20 Class B shares of £1 each2020
100100
11. REVALUATION RESERVE 20252024
££
Revaluation reserve151,844119,120
151,844119,120