REGISTERED NUMBER: 08171226 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ESTEREL ESTATES LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

1,182,923

1,182,923

CURRENT ASSETS

Debtors

5

1,020

1,020

Cash at bank

2,312

4,024

3,332

5,044

CREDITORS

Amounts falling due within one year

6

328,056

333,506

NET CURRENT LIABILITIES

(324,724

)

(328,462

)

TOTAL ASSETS LESS CURRENT LIABILITIES

858,199

854,461

CREDITORS

Amounts falling due after more than one year

7

879,961

879,548

NET LIABILITIES

(21,762

)

(25,087

)

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

(21,962

)

(25,287

)

SHAREHOLDERS' FUNDS

(21,762

)

(25,087

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

Mr G Laidlaw - Director

1.	STATUTORY INFORMATION

Esterel Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08171226

Registered office:

1 Studdal Farm Cottage

Homestead Lane

Studdal

Kent

CT15 5BL

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.

GOING CONCERN

The company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 February 2025

and 31 January 2026

1,182,923

Net book value

At 31 January 2026

1,182,923

At 31 January 2025

1,182,923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,020

1,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

328,056

333,506

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

879,961

879,548

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

879,961

879,548

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

879,961

879,548

At 31st January 2026, there exists fixed and floating charges in favour of Metro Bank PLC in respect of charges dated 28th November 2018 and in favour of Aldermore Bank PLC in respect of charges dated 15th May 2024 against all properties held under the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary A

£1

100

100

200

200