Seva Estates Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3

Registered number: 12938543

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		950,000		950,000

			950,000		950,000
CURRENT ASSETS
Cash at bank and in hand		7,044		7,372

		7,044		7,372
Creditors: Amounts Falling Due Within One Year	5	(31,570 )		(27,489 )

NET CURRENT ASSETS (LIABILITIES)			(24,526 )		(20,117 )

TOTAL ASSETS LESS CURRENT LIABILITIES			925,474		929,883

Creditors: Amounts Falling Due After More Than One Year	6		(1,182,334 )		(1,122,991 )

NET LIABILITIES			(256,860 )		(193,108 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			(256,960 )		(193,208 )

SHAREHOLDERS' FUNDS			(256,860)		(193,108)

Page 1

Page 2

Seva Estates Limited

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 Income Statement.

On behalf of the board

Mr G R Smith

Director

28 April 2026

The notes on page 3 form part of these financial statements.

1. General Information

Seva Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12938543 . The registered office is Suite A, 1st Floor, Unit 1 Eurogate Business Park, Ashford, Kent, TN24 8XW.

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. 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 income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	950,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	30,095	26,081
Other creditors	1,475	1,408

	31,570	27,489

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

	2025	2024
	£	£
Bank loans	518,479	550,909
Amounts owed to participating interests	663,855	572,082

	1,182,334	1,122,991

Included within creditors due after 1 year is a loan secured by a fixed charge from Santander UK PLC.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

Included within other creditors is an intercompany loan. At the balance sheet date, the company owed Seva Rail Services Ltd £663,855 (2024 - £572,082). Both directors are also directors of Seva Rail Services Ltd.