Company registration number 00082133 (England and Wales)
WOODCOTE GROVE ESTATE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
Swift House
Ground Floor
18 Hoffmanns Way
Chelmsford
Essex
UK
CM1 1GU
WOODCOTE GROVE ESTATE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
WOODCOTE GROVE ESTATE LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Investment property
4
1,750,000
1,750,000
Investments
5
1,318,495
1,181,643
3,068,495
2,931,643
Current assets
Debtors
7
1,076
3,300
Cash at bank and in hand
108,345
67,940
109,421
71,240
Creditors: amounts falling due within one year
8
(15,733)
(10,808)
Net current assets
93,688
60,432
Total assets less current liabilities
3,162,183
2,992,075
Provisions for liabilities
(590,434)
(556,537)
Net assets
2,571,749
2,435,538
Capital and reserves
Called up share capital
9
5,000
5,000
Fair value reserve
1,794,461
1,311,697
Profit and loss reserves
772,288
1,118,841
Total equity
2,571,749
2,435,538
WOODCOTE GROVE ESTATE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
R Buckler
Director
Company registration number 00082133 (England and Wales)
WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Woodcote Grove Estate Limited is a private company limited by shares incorporated in England and Wales. The registered office is Swift House, Ground Floor, 18 Hoffmanns Way, Chelmsford, Essex, CM1 1GU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Investments are carried at fair value, with changes in fair value recognised in the profit and loss and transferred to the fair value reserve.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for other letting and operating of own or leased real estate services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

T urnover represents the total rental income earned from renting properties. Rental income is reco gn i s ed on an accrual basis and is recorded evenly on a straight line basis over the rental term. Any incentives provided to tenants, such as rent-free periods, are spread over the rental term on a straight-line basis.

Other income includes amounts received in relation to investments held. This is recognised on an accruals basis and is recorded evenly on a straight line basis. Dividends received are recorded on the date they were voted.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in the profit and loss and transferred to the fair value reserve. Transaction costs are expensed to profit or loss as incurred.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The determination of fair value for investment property at the balance sheet date involves the application of significant judgment and the use of estimates that are subject to uncertainty. These estimates are influenced by factors such as current market conditions, and the availability and relevance of comparable property data including transaction prices for similar properties.

Given the inherent volatility and variability of the property market, actual results may differ from the assumptions used at the reporting date. As a result, changes in these underlying factors could lead to adjustments to the reported fair value in future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
1,750,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out by A member of the Association of Agricultural Valuers as at 31st December 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The fair value of Investment property as at 31 December 2025 is represented by:
2025
2024
£
£
Cost
1,071
1,071
Accumulated revaluations
1,748,929
1,748,929
Carrying amount
1,750,000
1,750,000
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,318,495
1,181,643
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
1,181,643
Additions
69,153
Valuation changes
133,239
Disposals
(65,540)
At 31 December 2025
1,318,495
Carrying amount
At 31 December 2025
1,318,495
At 31 December 2024
1,181,643
6
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
1,318,495
1,181,643
WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,076
3,300
8
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
329
325
Other creditors
15,404
10,483
15,733
10,808
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 10p each
50,000
50,000
5,000
5,000

The ordinary shares carry equal rights in relation to voting, participating in dividends and the distribution of capital in winding up the company.

10
Fair value reserve
2025
2024
£
£
At the beginning of the year
1,311,697
-
Transfers of fair value, net of deferred tax
482,764
1,311,697
At the end of the year
1,794,461
1,311,697

The fair value reserve represents gains and losses arising from the revaluation of financial instruments and investment properties. This is the first year that the the revaluation has been transferred to this reserve.

This reserve is non-distributable and does not form part of profits available for distribution to shareholders.

11
Directors' transactions

Dividends totalling £1,157 (2024 - £1,157) were paid in the year in respect of shares held by the company's directors.

WOODCOTE GROVE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
12
Prior period adjustment
Reconciliation of changes in equity
1 January
31 December
2024
2024
£
£
Adjustments to prior year
Revaluation of investment property
-
1,311,697
Equity as previously reported
1,073,300
1,123,841
Equity as adjusted
1,073,300
2,435,538
Analysis of the effect upon equity
Other reserves
-
1,311,697
Reconciliation of changes in profit for the previous financial period
2024
£
Adjustments to prior year
Revaluation of investment property
1,311,697
Profit as previously reported
70,541
Profit as adjusted
1,382,238
Notes to reconciliation

A prior period adjustment has been included within the financial statements reclassifying land and buildings as investment property and revalued to its fair value as this is the correct representation in line with the reporting requirements of FRS102 Section 1A.

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