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Registered number: 03449418 ESSENBY ESTATES LIMITED Unaudited Financial statements Information for filing with the registrar For the year ended 31 March 2026
ESSENBY ESTATES LIMITED Company Information
Directors | N C Cotton
| C R Campbell
Company secretary | C R Campbell
Registered number | 03449418
Registered office | 70 Clarkehouse Road
| Sheffield
| South Yorkshire
| S10 2LJ
ESSENBY ESTATES LIMITED Registered number: 03449418 Balance sheet As at 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 24,878 |  | 30,196
Investments | 5 |  | 167,926 |  | 167,926
|  |  | 192,804 |  | 198,122
Current assets |  |  |  |  |
Debtors |  | 135,050 |  | 112,243 |
Cash at bank and in hand |  | 703,258 |  | 759,077 |
|  | 838,308 |  | 871,320 |
Creditors: amounts falling due within one year |  | (611,763) |  | (654,586) |
Net current assets |  |  | 226,545 |  | 216,734
Total assets less current liabilities |  |  | 419,349 |  | 414,856
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (1,090) |  | (2,100) |
|  |  | (1,090) |  | (2,100)
Net assets |  |  | 418,259 |  | 412,756
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 418,159 |  | 412,656
|  |  | 418,259 |  | 412,756
Page 1
ESSENBY ESTATES LIMITED Registered number: 03449418 Balance sheet (continued) As at 31 March 2026 The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 9 June 2026.
N C Cotton
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ESSENBY ESTATES LIMITED Notes to the financial statements For the year ended 31 March 2026
1. | General information
Essenby Estates Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The financial statements are presented in sterling which is the functional currency of the company. All members have consented to the abridgement of these financial statements. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 3
ESSENBY ESTATES LIMITED Notes to the financial statements For the year ended 31 March 2026 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. - Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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:
|  |  |  | Motor vehicles | - | 20% | reducing balance
|  |  |  | Fixtures and equipment | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight line
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. Page 4
ESSENBY ESTATES LIMITED Notes to the financial statements For the year ended 31 March 2026 2.Accounting policies (continued)
| 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2025 -2). Page 5
ESSENBY ESTATES LIMITED Notes to the financial statements For the year ended 31 March 2026
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2025 | 86,140 | 1,568 | 1,896 | 89,604
| Additions | - | - | 999 | 999
| At 31 March 2026 | 86,140 | 1,568 | 2,895 | 90,603
| Depreciation |  |  |  |
| At 1 April 2025 | 57,237 | 1,014 | 1,157 | 59,408
| Charge for the year on owned assets | 5,781 | 111 | 425 | 6,317
| At 31 March 2026 | 63,018 | 1,125 | 1,582 | 65,725
| Net book value |  |  |  |
| At 31 March 2026 | 23,122 | 443 | 1,313 | 24,878
| At 31 March 2025 | 28,903 | 554 | 739 | 30,196
5. | Fixed asset investments
|  | Investment properties
|  | £
| Cost or valuation |
| At 1 April 2025 | 167,926
| At 31 March 2026 | 167,926
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ESSENBY ESTATES LIMITED Notes to the financial statements For the year ended 31 March 2026
6. | Deferred taxation
|  | 2026
|  | £
| At 1 April 2025 | 2,100
| Utilised in year | 1,010
| At 31 March 2026 | 1,090
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,090 | 2,100
|  | 1,090 | 2,100
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 -100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| The company operates a Directors current account with a Director. The amount owed by the company at the financial year end was £41 (2025: £44,271). The Directors current account is unsecured, interest free and repayable on demand. The company is also in receipt of a loan from a company of which Mr N Cotton is a Director and Shareholder. The balance outstanding at the financial year end was £602,994 (2025 £597,828).
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