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Registered number: 02470740
Estates and Leisure Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Axis Accounting
Estates and Leisure Holdings Limited
Contents
Contents

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

Page 1
Estates and Leisure Holdings Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 02470740

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,388 |  | 1,811
Investment Properties | 5 |  | 13,165,926 |  | 12,452,537
|  |  | 13,167,314 |  | 12,454,348
CURRENT ASSETS
Debtors | 6 | 163,204 |  | 200,578 |
Investments | 7 | 34 |  | 34 |
Cash at bank and in hand |  | 95,660 |  | 26,124 |
|  | 258,898 |  | 226,736 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,247,096 ) |  | (1,506,179 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (988,198 ) |  | (1,279,443 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,179,116 |  | 11,174,905
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (4,778,494 ) |  | (4,555,026 )
NET ASSETS |  |  | 7,400,622 |  | 6,619,879
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 5,415,959 |  | 4,702,570
Profit and Loss Account |  |  | 1,984,563 |  | 1,917,209
SHAREHOLDERS' FUNDS |  |  | 7,400,622 |  | 6,619,879

Page 1
Page 2
Estates and Leisure Holdings Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 Nicholas Lewis Director
28/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Estates and Leisure Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Estates and Leisure Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02470740 . The registered office is 19 Chestergate, Macclesfield, Cheshire, SK10 6BX.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade
discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | Nil
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 year 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.
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 asset reflects 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: 2 (2024: 2)
2 2
Page 3
Page 4
Estates and Leisure Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 October 2024 | 11,298 | 39,073 | 50,371
As at 30 September 2025 | 11,298 | 39,073 | 50,371
Depreciation
As at 1 October 2024 | 10,699 | 37,861 | 48,560
Provided during the period | 120 | 303 | 423
As at 30 September 2025 | 10,819 | 38,164 | 48,983
Net Book Value
As at 30 September 2025 | 479 | 909 | 1,388
As at 1 October 2024 | 599 | 1,212 | 1,811

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 12,452,537
Revaluations | 713,389
As at 30 September 2025 | 13,165,926

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 7,900,148 |  | 7,900,148

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 43,859 |  | 30,650
Prepayments and accrued income | 46,946 |  | 43,284
Amounts owed by group undertakings (Debtors < 1 year) | 72,399 |  | 126,644
| 163,204 |  | 200,578

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 34 |  | 34

Page 4
Page 5
Estates and Leisure Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 85,847 |  | 81,328
Bank loans and overdrafts | 201,563 |  | 168,971
Corporation tax | 50,332 |  | 12,099
VAT | 28,908 |  | 16,276
Other creditors | 116,633 |  | 73,665
Accruals and deferred income | 3,027 |  | 11,861
Directors' loan accounts | 267,928 |  | 781,565
Amounts owed to group undertakings | 492,858 |  | 360,414
| 1,247,096 |  | 1,506,179

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,278,494 |  | 4,555,026
Directors loan account | 500,000 |  | -
| 4,778,494 |  | 4,555,026

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100

11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 October 2024 | 4,702,570
Surplus on revaluation | 769,889
Deficit on revaluation | (56,500)
As at 30 September 2025 | 5,415,959

12. Related Party Transactions
Cotton Estates Limited
A company related by common directors.
The amount due from the related party at the balance sheet date was £49,404.
Victoria Investments Limited
Estates and Leisure Holdings Ltd is a corporate shareholder of this company.
The company received a dividend of £4,200 from this company during the year. At the balance sheet date the amount due from Victoria Investments Limited was £5,000.
GTL Limited
A company related by common directors.
...CONTINUED
Page 5
Page 6
Estates and Leisure Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
12. Related Party Transactions - continued
The company incurred a management charge of £44,400 from this company. The amount due to the related party at the balance sheet date was £322,292.
Chester Estates Limited
A company related by common directors.
The amount due to the related party at the balance sheet date was £47,000.
Jordangate Property Investments Limited
A company related by common directors.
The amount due from the related party at the balance sheet date was £3,240.
Silk Developments Limited
Estates and Leisure Holdings Ltd is a corporate shareholder of this company.
The company received a dividend of £750 from this company during the year. The amount due to the related party at the balance sheet date was £89,500.
13. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 51% of the called up share capital in the company.
Page 6