Company No: 00421705 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D A Ross
	B A Widdowson
	G A Widdowson

REGISTERED OFFICE	The Kelling Estate Office Holt Road
	Kelling
	Holt
	NR25 7EW
	United Kingdom

COMPANY NUMBER

00421705 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	31.10.2025		31.10.2024
		£		£
Fixed assets
Investment property	3	7,375,000		7,375,000
		7,375,000		7,375,000
Current assets
Debtors	4	131,769		234,886
Cash at bank and in hand		367,727		99,659
		499,496		334,545
Creditors: amounts falling due within one year	5	( 153,943)		( 87,761)
Net current assets		345,553		246,784
Total assets less current liabilities		7,720,553		7,621,784
Provision for liabilities		( 1,460,740)		( 1,460,740)
Net assets		6,259,813		6,161,044
Capital and reserves
Called-up share capital		15,000		15,000
Fair value reserve		5,563,349		5,563,349
Profit and loss account		681,464		582,695
Total shareholders' funds		6,259,813		6,161,044

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Anchor Bay Trading Estate Limited (registered number: 00421705) were approved and authorised for issue by the Board of Directors on 22 May 2026. They were signed on its behalf by:

D A Ross Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Anchor Bay Trading Estate Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Kelling Estate Office Holt Road, Kelling, Holt, NR25 7EW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of management fees and rent receivable during the year. Lease incentives income from operating leases are spread over the lease term.

Taxation

Current tax
Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current taxation assets and liabilities are not discounted.

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

2. Employees

	31.10.2025		31.10.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	7,375,000
As at 31 October 2025	7,375,000

The investment property was valued on a fair value basis on 31st October 2025 by the Directors.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	31.10.2025		31.10.2024
	£		£
Historic cost	350,912		350,912

4. Debtors

	31.10.2025		31.10.2024
	£		£
Deferred tax asset	0		49,791
Other debtors	131,769		185,095
	131,769		234,886

5. Creditors: amounts falling due within one year

	31.10.2025		31.10.2024
	£		£
Trade creditors	0		2,738
Corporation tax	31,651		0
Other taxation and social security	28,385		28,307
Other creditors	93,907		56,716
	153,943		87,761

6. Ultimate controlling party

The ultimate parent company is Kenninghall Group Limited , registered in England and Wales. Registered number is 05349383 and registered office is The Kelling Estate Office, Kelling, Norfolk, United Kingdom, NR25 7EW.