REGISTERED NUMBER: 02538783 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

C.H. SHORE (ESTATES) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Barber

S Shore

Miss N J M Shore

SECRETARY:

Mrs J Barber

REGISTERED OFFICE:

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

REGISTERED NUMBER:

02538783 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

92,440

106,248

Investment property

5

39,201,645

39,110,000

39,294,085

39,216,248

CURRENT ASSETS

Debtors

6

1,930

16,978

Prepayments and accrued income

45,281

41,783

Cash at bank

1,160,658

1,721,499

1,207,869

1,780,260

CREDITORS

Amounts falling due within one year

7

597,569

167,478

NET CURRENT ASSETS

610,300

1,612,782

TOTAL ASSETS LESS CURRENT LIABILITIES

39,904,385

40,829,030

PROVISIONS FOR LIABILITIES

8

2,152,139

2,154,280

NET ASSETS

37,752,246

38,674,750

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserves

9

12,063,630

12,063,630

Retained earnings

25,688,516

26,611,020

SHAREHOLDERS' FUNDS

37,752,246

38,674,750

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

S Shore - Director

1.	STATUTORY INFORMATION

C.H. Shore (Estates) 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 as modified by the revaluation of certain assets.

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.

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

-

5% - 20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33.3% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss net of provision for deferred tax which could arise on disposal.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2025

667,554

3,526

8,286

679,366

Additions

-

6,014

-

6,014

Disposals

-

(3,526

)

(5,623

)

(9,149

)

At 31 March 2026

667,554

6,014

2,663

676,231

DEPRECIATION

At 1 April 2025

561,306

3,526

8,286

573,118

Charge for year

19,058

764

-

19,822

Eliminated on disposal

-

(3,526

)

(5,623

)

(9,149

)

At 31 March 2026

580,364

764

2,663

583,791

NET BOOK VALUE

At 31 March 2026

87,190

5,250

-

92,440

At 31 March 2025

106,248

-

-

106,248

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

667,554

6,014

2,663

676,231

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

39,110,000

Additions

91,645

At 31 March 2026

39,201,645

NET BOOK VALUE

At 31 March 2026

39,201,645

At 31 March 2025

39,110,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2012

5,936,345

Valuation in 2017

916,521

Valuation in 2020

1,035,000

Valuation in 2023

5,428,764

Cost

25,885,015

39,201,645

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

25,885,015

15,908,843

Investment property was valued on an open market basis on 21 July 2022 by Bulleys Chartered Surveyors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,930

16,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,606

62,965

Amounts owed to group undertakings

26,174

5,880

Tax

273,772

(165,401

)

VAT

120,791

118,824

Accruals and deferred income

175,226

145,210

597,569

167,478

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

2,152,139

2,154,280

Deferred

tax

£

Balance at 1 April 2025

2,154,280

Credit to Statement of Income and Retained Earnings during year

(2,141

)

Balance at 31 March 2026

2,152,139

9.

RESERVES

Deferred tax provisions of £1,253,000 are provided against investment property revaluation and included in the Non-distributable fair value reserve.

10.	PARENT COMPANY

All Shore Holdings Limited is the parent company and is registered in England and Wales.

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

12.	ULTIMATE HOLDING COMPANY

The company's ultimate holding company is All Shore Holdings Limited, a company registered in England and Wales whose registered office is located at 34 Waterloo Road, Wolverhampton WV1 4DG.