Estates and Leisure Holdings Limited

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

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

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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.

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)

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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

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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

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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.

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