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Company Registration No. 10092446 (England and Wales)
Ewart Estates Limited Unaudited accounts for the year ended 31 March 2026
Ewart Estates Limited Unaudited accounts Contents
Page
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Ewart Estates Limited Company Information for the year ended 31 March 2026
Director
Graham Ewart
Company Number
10092446 (England and Wales)
Registered Office
WITHNEY COURT WESTERN INDUSTRIAL ESTATE CAERPHILLY MID GLAMORGAN CF83 1BF Wales
Accountants
JJBS Bookkeeping Solutions Ltd 32 Tridwr Road Abertridwr CAERPHILLY Mid Glamorgan CF83 4DN
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Ewart Estates Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
110 
129 
Investment property
2,569,000 
2,075,609 
2,569,110 
2,075,738 
Current assets
Debtors
11,016 
8,701 
Cash at bank and in hand
15,338 
39,483 
26,354 
48,184 
Creditors: amounts falling due within one year
(1,818,553)
(1,809,471)
Net current liabilities
(1,792,199)
(1,761,287)
Total assets less current liabilities
776,911 
314,451 
Provisions for liabilities
Deferred tax
(95,973)
- 
Net assets
680,938 
314,451 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
680,838 
314,351 
Shareholders' funds
680,938 
314,451 
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 June 2026 and were signed on its behalf by
Graham Ewart Director Company Registration No. 10092446
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Ewart Estates Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Ewart Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 10092446. The registered office is WITHNEY COURT, WESTERN INDUSTRIAL ESTATE, CAERPHILLY, MID GLAMORGAN, CF83 1BF, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing Balance
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Ewart Estates Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2025
559 
At 31 March 2026
559 
Depreciation
At 1 April 2025
430 
Charge for the year
19 
At 31 March 2026
449 
Net book value
At 31 March 2026
110 
At 31 March 2025
129 
5
Investment property
2026 
£ 
Fair value at 1 April 2025
2,075,609 
Additions
109,500 
Net gain from fair value adjustments
383,891 
At 31 March 2026
2,569,000 
The investment properties were valued by the directors on an open market basis as at 31 March 2026.
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,016 
8,701 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
23,232 
14,854 
Loans from directors
1,793,182 
1,792,217 
Accruals
2,139 
2,400 
1,818,553 
1,809,471 
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Ewart Estates Limited Notes to the Accounts for the year ended 31 March 2026
8
Deferred taxation
2026 
2025 
£ 
£ 
Accelerated capital allowances
(287,918)
- 
Revaluation of investment property
383,891 
- 
95,973 
- 
2026 
2025 
£ 
£ 
Charged to the profit and loss account
95,973 
- 
Provision at end of year
95,973 
- 
The provision for deferred taxation relates to the unrealized fair value gain on investment properties, calculated at a rate of 25%.
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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