REGISTERED NUMBER: 08662795 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

GROOM ESTATES (BERKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M H Groom

REGISTERED OFFICE:

1 High Street

Thatcham

Berks

RG19 3JG

REGISTERED NUMBER:

08662795 (England and Wales)

ACCOUNTANTS:

C B Heslop And Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Tangible assets

4

1

295

CURRENT ASSETS

Debtors

5

5,938

67,318

Cash at bank

3,341

719

9,279

68,037

CREDITORS

Amounts falling due within one year

6

9,188

9,270

NET CURRENT ASSETS

91

58,767

TOTAL ASSETS LESS CURRENT LIABILITIES

92

59,062

CREDITORS

Amounts falling due after more than one year

7

-

3,952

NET ASSETS

92

55,110

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

72

55,090

SHAREHOLDERS' FUNDS

92

55,110

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

M H Groom - Director

1.	STATUTORY INFORMATION

Groom Estates (Berkshire) 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 September 2024

and 31 August 2025

4,575

DEPRECIATION

At 1 September 2024

4,280

Charge for year

294

At 31 August 2025

4,574

NET BOOK VALUE

At 31 August 2025

1

At 31 August 2024

295

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

5,938

67,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,952

5,155

Trade creditors

1,395

1,995

Amounts owed to group undertakings

1,538

-

Taxation and social security

248

138

Other creditors

2,055

1,982

9,188

9,270

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

3,952

Other creditors includes a loan for the purchase of and development of property, the loan and facility fee is repayable on the sale of the development.

8.	RELATED PARTY DISCLOSURES

The company is a subsidiary of Groom Estates Holdings Limited. During the year dividends were paid to the holding company totalling £65,000 (2024 - £31,800). At the year end the amount due from Groom Estates Holdings Limited was £1,243.

At the year end £1,538 is payable to Groom Design Limited.

The director is a related party to a director of Highmore Estates Limited in which the company transacts with. At the year end the amount due from/to Highmore Estates Ltd was £3,681 (2024 - £319) , this is reflected in other debtors/creditors.

The director Mark Groom made a loan to the company. At the year end the amount due to the director was £368 (2024 - £57).

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Groom Estates Holdings Ltd.