REGISTERED NUMBER: 05610393 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ANASTASI ESTATES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr James Anastasi

Mr Demetri Anastasi

Mrs Malathi Anastasi

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

05610393 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

5

6,584

1,724

Investments

6

1

1

Investment property

7

5,997,689

5,949,689

6,004,274

5,951,414

CURRENT ASSETS

Debtors

110,868

97,681

Cash at bank

441,605

160,183

552,473

257,864

CREDITORS

Amounts falling due within one year

220,017

167,885

NET CURRENT ASSETS

332,456

89,979

TOTAL ASSETS LESS CURRENT LIABILITIES

6,336,730

6,041,393

CREDITORS

Amounts falling due after more than one year

8

(2,522,951

)

(2,231,814

)

PROVISIONS FOR LIABILITIES

(467,353

)

(465,920

)

NET ASSETS

3,346,426

3,343,659

CAPITAL AND RESERVES

Called up share capital

11

4

4

Fair value reserve

12

929,616

929,616

Retained earnings

2,416,806

2,414,039

SHAREHOLDERS' FUNDS

3,346,426

3,343,659

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

Mr James Anastasi - Director

1.	STATUTORY INFORMATION

Anastasi 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Anastasi Estates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

Turnover

Turnover represents the rent receivable.

Tangible fixed assets

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

Furniture and equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

63,022

Additions

7,055

At 31 March 2026

70,077

DEPRECIATION

At 1 April 2025

61,298

Charge for year

2,195

At 31 March 2026

63,493

NET BOOK VALUE

At 31 March 2026

6,584

At 31 March 2025

1,724

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Anastasi (2010) Limited

Registered office: United Kingdom

Nature of business: Property investments

%

Class of shares:

holding

Ordinary

100.00

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

5,949,689

Additions

48,000

At 31 March 2026

5,997,689

NET BOOK VALUE

At 31 March 2026

5,997,689

At 31 March 2025

5,949,689

The director is of the opinion that the valuation of the investment properties remains appropriate as at the reporting date.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2019

2,061,494

Cost

3,936,195

5,997,689

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Mortgage loans > 5 yrs

2,522,951

1,977,147

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Mortgage loans < 1 yr

-

39,665

2026

2025

£

£

Amounts falling due between two and five years:

Mortgage loans - 2-5 years

-

199,343

Amounts falling due in more than five years:

Repayable by instalments

Mortgage loans > 5 yrs

2,522,951

1,977,147

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,522,951

2,216,155

The bank loans are secured via first legal charges over the leaseholds of the flats of each investment property as well as by personal guarantees put up by the director, and third party legal charges over the freeholds of each investment property.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

4

Ordinary

£1

4

4

12.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

929,616

13.	RELATED PARTY DISCLOSURES

Anastasi 2010 Limited

At the balance sheet date, the company was owed £4,148 (2025: £4,148) by Anastasi 2010 Limited, a wholly-owned subsidiary undertaking.

Anastasi London Limited

At the balance sheet date, the company owed £55,324 (2025: £55,324) to Anastasi London Limited, a fellow group company. This unsecured, interest-free intercompany balance has remained outstanding throughout the period.

Anastasi Holdings Limited

Until 5 November 2025, Anastasi Holdings Limited was the company's parent undertaking. During the period the company paid £15,750 of liquidation and advisory fees on its behalf. The resulting intercompany receivable was waived in full immediately prior to Anastasi Holdings Limited entering Members' Voluntary Liquidation on 5 November 2025 and is reflected as an exceptional charge in the income statement (Note 6). At the balance sheet date the company owed £nil (2025: £27,449) to Anastasi Holdings Limited.

Anastasi Property Group Limited

At the balance sheet date, the company owed £64,926 (2025: £nil) to Anastasi Property Group Limited, its new immediate parent undertaking with effect from 5 November 2025.

Vantex Trimmings Ltd

At the balance sheet date, Vantex Trimmings Ltd, a company having common management and controlling parties, owed £74,635 (2025: £75,345) to the company, included within other debtors. This is an unsecured, interest-free loan repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

Until 5 November 2025 the company's immediate parent was Anastasi Holdings Limited and its ultimate controlling parties were Mr James Anastasi and Mrs Eleni Ascroft, by virtue of their joint 100% shareholding in that company. With effect from 5 November 2025, following a reconstruction under section 110 Insolvency Act 1986 (Note 21), the company's immediate parent became Anastasi Property Group Limited and the ultimate controlling party became Mr James Anastasi..

15.	PARENT COMPANY

The immediate parent company is Anastasi Property Group Limited (company number 16661718, registered in England and Wales), with effect from 5 November 2025. Until that date the parent was Anastasi Holdings Limited, which is now in Members' Voluntary Liquidation. Anastasi Property Group Limited is in turn controlled by Mr James Anastasi.

16.	RECONSTRUCTION UNDER SECTION 110 INSOLVENCY ACT 1986

On 5 November 2025 the company's then parent, Anastasi Holdings Limited, was placed into Members' Voluntary Liquidation. Pursuant to a reconstruction under section 110 Insolvency Act 1986, and following advance clearance from HMRC under section 138 TCGA 1992 and section 701 ITA 2007, the liquidator transferred the entire issued share capital of the company to Anastasi Property Group Limited in exchange for the allotment by Anastasi Property Group Limited of 1,000 ordinary shares of £1 each to Mr James Anastasi. As a result, with effect from 5 November 2025 the company's immediate parent became Anastasi Property Group Limited.