Dillon Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07245596

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,600		35,700
Tangible Assets	5		157,683		2,005
Investments	6		100		-

			188,383		37,705
CURRENT ASSETS
Debtors	7	434,444		425,145
Cash at bank and in hand		30,707		342,532

		465,151		767,677
Creditors: Amounts Falling Due Within One Year	8	(36,526 )		(228,244 )

NET CURRENT ASSETS (LIABILITIES)			428,625		539,433

TOTAL ASSETS LESS CURRENT LIABILITIES			617,008		577,138

NET ASSETS			617,008		577,138

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			617,007		577,137

SHAREHOLDERS' FUNDS			617,008		577,138

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Dillon Estates Ltd

Balance Sheet (continued)

As At 31 March 2026

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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Suresh Varsani

Director

1 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dillon Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07245596 . The registered office is 23-24 Queensbury Station Parade, Edgeware, Middlesex, HA8 5NR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over the useful life - 12 years lease
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Office Equipment	25% on reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Dillon Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	51,000

As at 31 March 2026	51,000

Amortisation
As at 1 April 2025	15,300
Provided during the period	5,100

As at 31 March 2026	20,400

Net Book Value
As at 31 March 2026	30,600

As at 1 April 2025	35,700

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	-	24,362	1,461	25,823
Additions	114,946	63,053	4,658	182,657

As at 31 March 2026	114,946	87,415	6,119	208,480

Depreciation
As at 1 April 2025	-	22,581	1,237	23,818
Provided during the period	9,550	16,209	1,220	26,979

As at 31 March 2026	9,550	38,790	2,457	50,797

Net Book Value
As at 31 March 2026	105,396	48,625	3,662	157,683

As at 1 April 2025	-	1,781	224	2,005

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Dillon Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	-
Additions	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	-

The company owns 100% in 24 Seven Flix4U Ltd (CRN 04596816).

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	9,521	6,790
Other debtors - Prepayments	6,568	-

	16,089	6,790
Due after more than one year
Other debtors - Metropolitan Properties CO	6,667	6,667
Other debtors - London Underground	4,688	4,688
Amounts owed by associates	407,000	407,000

	418,355	418,355

	434,444	425,145

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,284	(1 )
Corporation tax	1,041	34,742
PAYE and NIC creditor	2,770	1,912
VAT	3,140	3,663
Wages and salaries control	8,425	7,321
Pension contributions unpaid	576	417
Directors' loan accounts	10,290	180,190

	36,526	228,244

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Dillon Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

Loan from key management	2026	2025
	£	£
At start of period	180,190	10,681
Advanced	100	170,509
Repaid	(170,000)	(1,000)
At end of period	10,290	180,190

Loan to associate - Dalina Properties Ltd (CRN11316998)	2026	2025
	£	£
At start of period	407,000	407,000


At end of period	407,000	407,000

Loans above are interest free and repayable on demand.

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