REGISTERED NUMBER: 13871590 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Tonic Estates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A M P Connor

REGISTERED OFFICE:

3 Rockley Street

Liverpool

Merseyside

L4 4PE

REGISTERED NUMBER:

13871590 (England and Wales)

ACCOUNTANTS:

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

FIXED ASSETS

Tangible assets

4

22,362

26,308

Investment property

5

460,963

460,963

483,325

487,271

CURRENT ASSETS

Debtors

6

2,061

2,844

Cash at bank

52,273

25,029

54,334

27,873

CREDITORS

Amounts falling due within one year

7

489,489

489,691

NET CURRENT LIABILITIES

(435,155

)

(461,818

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,170

25,453

PROVISIONS FOR LIABILITIES

4,249

4,999

NET ASSETS

43,921

20,454

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,920

20,453

SHAREHOLDERS' FUNDS

43,921

20,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

A M P Connor - Director

1.	STATUTORY INFORMATION

Tonic 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

30,951

DEPRECIATION

At 1 April 2025

4,643

Charge for year

3,946

At 31 March 2026

8,589

NET BOOK VALUE

At 31 March 2026

22,362

At 31 March 2025

26,308

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

460,963

NET BOOK VALUE

At 31 March 2026

460,963

At 31 March 2025

460,963

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,290

2,111

Other debtors

771

733

2,061

2,844

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1

250

Taxation and social security

6,254

6,277

Other creditors

483,234

483,164

489,489

489,691

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

A M P Connor

Balance outstanding at start of year

(479,999

)

(479,999

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(479,999

)

(479,999

)