07896348 false Property investment 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2025-01-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-01-31 http://www.companieshouse.gov.uk/cd:Director1 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2026-01-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2026-01-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-01-31 http://www.companieshouse.gov.uk/2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2025-01-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2026-01-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/cd:FilletedAccounts 2025-02-01 2026-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07896348
D&E Estates Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

D&E Estates Limited

ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
DIRECTORS
David Kuflik
REGISTERED OFFICE
17 Lampard Grove
London
London
N16 6XA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07896348
BANKERS
Barclays, Lloyds
SOLICITORS
William Sturgess
ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

D&E Estates Limited

ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
CONTENTS |  |  |
|  | Page |
Directors' Report |  | - |
Accountants' Report |  | - |
Statement Of Comprehensive Income |  | - |
Balance Sheet |  | 3 |
Notes To The Accounts |  | 4 |
The following do not form part of the statutory financial statements: |  |  |
Trading And Profit And Loss Account |  | - |
Profit And Loss Account Summaries |  | - |

D&E Estates Limited

BALANCE SHEET AT 31/01/2026
|  |  |  |  |  | 2026 |  |  |  | 2025 |
|  | Notes |  |  |  | £ |  |  |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  |  |  |  | 2,426,541 |  |  |  | 2,092,398 |
Investment Assets |  | 2 |  |  |  | 2 |  |  |  | 2 |
|  |  |  |  |  | 2,426,543 |  |  |  | 2,092,400 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Debtors |  | 4 |  | 681,473 |  |  |  | 479,594 |  |  |
Cash at bank and in hand |  |  |  | 3,203 |  |  |  | 6,561 |  |  |
|  |  |  | 684,676 |  |  |  | 486,155 |  |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 111,661 |  |  |  | 286,367 |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 573,015 |  |  |  | 199,788 |
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 2,999,558 |  |  |  | 2,292,188 |
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 2,131,198 |  |  |  | 1,611,402 |
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 149,950 |  |  |  | 93,700 |
NET ASSETS |  |  |  |  |  | 718,410 |  |  |  | 587,086 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | 718,310 |  |  |  | 586,986 |
SHAREHOLDERS' FUNDS |  |  |  |  |  | 718,410 |  |  |  | 587,086 |
For the year ending 31/01/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/06/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |  |
David Kuflik |  |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |  |

D&E Estates Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.

1c. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

1d. Other Income
Other income represents fair value adjustments to investment properties. A provision for deferred tax is made at the current rate of corporation tax.

2. FINANCIAL ASSETS |  |  |  |  |
|  | Shares in group companies |  |  |
|  | and participating interests |  | Total |
|  | £ |  | £ |
Cost |  |  |  |  |
At 01/02/2025 |  | 2 |  | 2 |
At 31/01/2026 |  | 2 |  | 2 |
Amortisation |  |  |  |  |
Net Book Amounts |  |  |  |  |
At 31/01/2026 |  | 2 |  | 2 |
At 31/01/2025 |  | 2 |  | 2 |
Investments represents 100% of the called up share capital of Starlink Properties Limited (company number 13336819). At 30 April 2025, the net liabilities of Starlink Properties Limited totalled £3,170 (2024: net assets of £278) and the loss for the year then ended totallled £3,448 (2024: £12,171 profit). |

D&E Estates Limited

3. INVESTMENT PROPERTIES |  |  |  |  |
|  | Investment |  |  |
|  | Properties |  | Total |
|  | £ |  | £ |
Fair value |  |  |  |  |
At 01/02/2025 |  | 2,092,398 |  | 2,092,398 |
Additions |  | 216,343 |  | 216,343 |
Disposals |  | (107,200) |  | (107,200) |
Revaluation |  | 225,000 |  | 225,000 |
At 31/01/2026 |  | 2,426,541 |  | 2,426,541 |

4. DEBTORS |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Amounts falling due within one year |  |  |  |  |  |  |
Trade debtors |  |  |  | 4,481 |  | - |
Other debtors |  |  |  | 11,250 |  | 22,000 |
Amounts due from group companies |  |  |  | 559,479 |  | 399,479 |
Prepayments |  |  |  | 106,263 |  | 58,115 |
|  |  |  | 681,473 |  | 479,594 |

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |  |
|  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Other creditors |  |  |  | 109,681 |  | 284,567 |
Accruals |  |  |  | 1,980 |  | 1,800 |
|  |  |  | 111,661 |  | 286,367 |

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |  |
|  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Bank loans (unsecured) >1yr |  |  |  | 20,649 |  | 25,414 |
Bank loans (secured) >1yr |  |  |  | 2,110,549 |  | 1,585,988 |
|  |  |  | 2,131,198 |  | 1,611,402 |

D&E Estates Limited

7. EMPLOYEES |  |  |  |  |  |  |
|  |  |  | 2026 |  | 2025 |
|  |  |  | No. |  | No. |
Average number of employees |  |  |  | 5 |  | 3 |

8. PROVISIONS FOR LIABILITIES |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Deferred taxation |  |  |  | 149,950 |  | 93,700 |
|  |  |  | 149,950 |  | 93,700 |

9. SHARE CAPITAL |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Allotted, issued and fully paid: |  |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100 |
|  |  |  | 100 |  | 100 |

10. CONTROLLING PARTY
The company is controlled by D Kuflik, the director, by virtue of the fact that he owns 100% of the company's issued and called up voting share capital.

11. RELATED PARTY TRANSACTIONS
During the year, certain loans were advanced by the director to the company. At the year end, the balance due to the director totalled £13,343 (2025: £24,152). The loan is interest free and repayable on demand.
During the year, the company disposed of one of its investment properties to Starlink Properties Limited, its wholly owned subsidiary. The sale was at market value.