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COMPANY REGISTRATION NUMBER: 02912771

Discreet Selling Estates (26) Limited

Filleted Unaudited Financial Statements

31 March 2025

Discreet Selling Estates (26) Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 1,747,242 | 1,747,242

Current assets

Debtors | 5 | 196,585 |  | 77,658
Cash at bank and in hand | 299,551 |  | 299,551
| --------- |  | ---------
| 496,136 |  | 377,209

Creditors: amounts falling due within one year | 6 | 1,889,898 |  | 1,774,230
| ------------ |  | ------------
Net current liabilities |  | 1,393,762 | 1,397,021
|  | ------------ | ------------
Total assets less current liabilities |  | 353,480 | 350,221
|  | --------- | ---------
Net assets |  | 353,480 | 350,221
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 353,478 | 350,219
|  | --------- | ---------
Shareholders funds |  | 353,480 | 350,221
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Discreet Selling Estates (26) Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 9 June 2026 , and are signed on behalf of the board by:

Mrs D. Feldman
Director

Company registration number: 02912771

Discreet Selling Estates (26) Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 ODH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the accounts consists solely of rent and other charges receivable.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Tangible assets

| Land and buildings
| £
Cost |
At 1 April 2024 and 31 March 2025 | 1,747,242
| ------------
Depreciation |
At 1 April 2024 and 31 March 2025 | –
| ------------
Carrying amount |
At 31 March 2025 | 1,747,242
| ------------
At 31 March 2024 | 1,747,242
| ------------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 196,585 | 77,658
| --------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts due to related undertakings | 1,765,037 | 1,664,804
Other creditors | 124,861 | 109,426
| ------------ | ------------
| 1,889,898 | 1,774,230
| ------------ | ------------