E&N GROUP PROPERTIES LIMITED

(formerly COVINGTON BROTHERS LIMITED)

Registered Number
10903034
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Company Information
for the year from 1 September 2024 to 31 August 2025


Directors	COVINGTON, Grace Elizabeth
	COVINGTON, Lee James


Registered Number	10903034 (England and Wales)

E&N GROUP PROPERTIES LIMITED

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		583,793		583,793
			583,793		583,793
Current assets
Debtors	4	150		1,151
Cash at bank and on hand		2,021		94,276
		2,171		95,427
Creditors amounts falling due within one year	5	(89,419)		(168,199)
Net current assets (liabilities)			(87,248)		(72,772)
Total assets less current liabilities			496,545		511,021
Creditors amounts falling due after one year	6		(468,600)		(468,600)
Net assets			27,945		42,421
Capital and reserves
Called up share capital			1		2
Profit and loss account			27,944		42,419
Shareholders' funds			27,945		42,421

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 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 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 Board of Directors on 19 May 2026, and are signed on its behalf by:

COVINGTON, Lee James
Director
Registered Company No. 10903034

E&N GROUP PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	150	1,151
Total	150	1,151

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,579	4,456
Other creditors	86,840	162,742
Accrued liabilities and deferred income	1,000	1,001
Total	89,419	168,199

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	468,600	468,600
Total	468,600	468,600