ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 06984612

CHESHIRE HOMES ESTATES LTD.

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

CHESHIRE HOMES ESTATES LTD.

REGISTERED NUMBER: 06984612

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,961,227		-
			1,961,227		-
Current assets
Debtors: amounts falling due within one year	6	4,181		1
Cash at bank and in hand	7	42		364
		4,223		365
Creditors: amounts falling due within one year	8	(569,800)		(3,320)
Net current liabilities			(565,577)		(2,955)
Total assets less current liabilities			1,395,650		(2,955)
Creditors: amounts falling due after more than one year			(1,383,636)		-

Net assets/(liabilities)			12,014		(2,955)

Capital and reserves
Called up share capital	1	1
Profit and loss account	12,013	(2,956)
	12,014	(2,955)

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CHESHIRE HOMES ESTATES LTD.

REGISTERED NUMBER: 06984612

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M A Ali

Director

Date: 22 July 2026

The notes on pages 3 to 8 form part of these financial statements.

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Cheshire Homes Estates Ltd. (company number 06984612) is a private company limited by shares, registered in England and Wales. Its registered office is at Victoria House, 37 Anson Road, Victoria Park, Manchester, M20 4AF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

		Investment property
		£
	Cost or valuation
	Additions	2,139,520
	Disposals	(178,293)
	At 31 October 2025	1,961,227

	Net book value
	At 31 October 2025	1,961,227
	At 31 October 2024	-

5.	Investment property


	At 31 October 2025

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

Historic cost	1,961,227	-
Accumulated depreciation and impairments	(19,612)	-
	1,941,615	-

Debtors

					2025	2024
					£	£


	Amounts owed by group undertakings	3,400	-

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

6.Debtors (continued)

Other debtors	780	-
Called up share capital not paid	1	1
	4,181	1

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	42	364
	42	364

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	530,000	2,000
Accruals and deferred income	39,800	1,320
	569,800	3,320

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	1,383,636	-
	1,383,636	-

The bank loan is secured by a first legal charge over the company's investment property and the personal guarantee of the director

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025




Amounts falling due after more than 5 years
Bank loans	1,383,636	-
	1,383,636	-
	1,383,636	-

11.	Financial instruments
		2025	2024
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	42	364

Financial assets measured at fair value through profit or loss comprise of cash at bank.

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CHESHIRE HOMES ESTATES LTD.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

12.

Related party transactions

Included within the profit and loss is rent paid to Cheshire Homes (UK) Limited in the amount of £450. (2023: £0)
Included within debtors/(creditors) due within one year are the following amounts due from/(to) group undertakings and connected companies. All amounts are interest free and repayable on demand:-
Debtors     Cheshire Homes Residential Limited £600 (2024: £0).
Mexford 20 Limited £200 (2024: £0).
CH37 Limited £600 (2024:£0).
CH17 Limited £2,780 (2024:£0)
Creditors   Cheshire Properties (UK) Limited £2,000 (2024: £2,000).
CH 27 Limited £423,700 (2024:£0)
CH 217 Limited £11,300 (2024:£0)
CH57 Limited £93,000 (2024:£0)

Included within profit and loss accouint are the following loans written off due from fellow subsidiaries:-
   Cheshire Homes (UK) Limited £0 (2024: £22,000).
Cheshire Homes Investments Limited £0 (2024: £60,000).
CH47 Limited £0 (2024: £36,125).
Cheshire Homes Residential Limited £0 (2024: £30,625).
Mexford 20 Limited £0 (2024: £157,494).

13.	Controlling party

The company became a wholly owned subsidiary of Cheshire Homes Group Limited on 18 December 2017. The company is wholly controlled by the director M A Ali.

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