REGISTERED NUMBER: 13366601 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

East Street Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B S Frater

REGISTERED OFFICE:

Flat A, 23 Cadogan Gardens

London

SW3 2RW

REGISTERED NUMBER:

13366601 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

5th Floor

36-38 Wigmore Street

London

W1U 2BP

FIXED ASSETS

Tangible assets

4

-

1,617

Investments

5

1

1

Investment property

6

-

518,817

1

520,435

CURRENT ASSETS

Debtors

7

22

1,803

Cash at bank

1,101

264

1,123

2,067

CREDITORS

Amounts falling due within one year

8

37,654

480,513

NET CURRENT LIABILITIES

(36,531

)

(478,446

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(36,530

)

41,989

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(36,531

)

41,988

(36,530

)

41,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th July 2026 and were signed by:

B S Frater - Director

1.	STATUTORY INFORMATION

East Street Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents rental income receivable from the property owned by the company, excluding value added tax.

Rental income from investment properties is recognised on a straight-line basis over the period of the lease or tenancy agreement to which it relates. Income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.

Any rent received in advance is deferred and recognised in the profit and loss account over the period to which it relates.Rent receivable but not yet received at the reporting date is included within debtors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Investments in associates

Investments in associates are initially recognised at cost. Subsequently, investments in associates are measured at cost less any accumulated impairment losses. The carrying amount of the investment is reviewed for indicators of impairment at each reporting date. Where impairment is identified, the investment is written down to its recoverable amount and the impairment loss is recognised in profit or loss.

Investment property

Investment property is initially recognised at cost, including directly attributable acquisition costs. It is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

Fair value is determined based on market conditions at the reporting date and is derived from current market rents and investment property yields for comparable properties.

Investment property is derecognised on disposal or when it is permanently withdrawn from use and no future economic benefits are expected from its disposal.

The gain or loss arising on disposal is recognised in profit or loss and is calculated as the difference between the net sale proceeds and the carrying amount of the asset at the date of disposal. Net sale proceeds include directly attributable costs of disposal, such as agents’ fees and legal costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

4,159

Disposals

(4,159

)

At 31st December 2025

-

DEPRECIATION

At 1st January 2025

2,542

Charge for year

486

Eliminated on disposal

(3,028

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

1,617

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st January 2025

and 31st December 2025

1

NET BOOK VALUE

At 31st December 2025

1

At 31st December 2024

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

518,817

Disposals

(518,817

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

518,817

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

-

552

Other debtors

22

1,251

22

1,803

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

-

1,901

Amounts owed to group undertakings

36,153

474,653

Taxation and social security

-

3,462

Other creditors

1,501

497

37,654

480,513