REGISTERED NUMBER: 00940171 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

COMPTON MANOR ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M D J Cha

A J Day

Y C B Cha

J M Grant

Dr A Cha

Dr E Y Wong

SECRETARY:

M F A Leung

REGISTERED OFFICE:

Third Floor

20 Old Bailey

London

EC4M 7AN

REGISTERED NUMBER:

00940171 (England and Wales)

AUDITORS:

Shaw Gibbs (Audit) Limited

Chartered Certified Accountants

Statutory Auditor

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,476,276

1,274,109

Investments

5

152

152

1,476,428

1,274,261

CURRENT ASSETS

Stocks

637,972

591,222

Debtors

6

2,335,169

2,374,562

Cash at bank and in hand

1,319,424

1,314,287

4,292,565

4,280,071

CREDITORS

Amounts falling due within one year

7

1,906,969

1,105,412

NET CURRENT ASSETS

2,385,596

3,174,659

TOTAL ASSETS LESS CURRENT LIABILITIES

3,862,024

4,448,920

CREDITORS

Amounts falling due after more than one year

8

(17,917

)

(667,651

)

PROVISIONS FOR LIABILITIES

(278,442

)

(260,631

)

NET ASSETS

3,565,665

3,520,638

CAPITAL AND RESERVES

Called up share capital

2,100,000

2,100,000

Retained earnings

1,465,665

1,420,638

3,565,665

3,520,638

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 Income Statement has not been delivered.

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

A J Day - Director

1.	STATUTORY INFORMATION

Compton Manor 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised in the period to which it relates and is deferred when received in advance for the following accounting year. Arable turnover is recognised once the crop is harvested and sold.

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 etc

-

30% reducing balance, 10% on cost, 5% on cost, 4% on cost, 2.5% on cost, 10% straight line, 10% - 30% reducing balance, Straight line over 15 years and Straight line over 5 years

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

On the arable enterprise amounts spent in preparing land for growing crops to be harvested in the following accounting year - including seeds, fertilisers, sprays, machinery & labour are called tillages. These are treated as stock and valued at cost.

All other items are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

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.

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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st January 2025

1,043,376

2,242,089

144,129

3,429,594

Additions

4,873

518,431

-

523,304

Disposals

-

(284,977

)

-

(284,977

)

At 31st December 2025

1,048,249

2,475,543

144,129

3,667,921

DEPRECIATION

At 1st January 2025

547,086

1,482,462

125,937

2,155,485

Charge for year

32,311

208,523

5,335

246,169

Eliminated on disposal

-

(210,009

)

-

(210,009

)

At 31st December 2025

579,397

1,480,976

131,272

2,191,645

NET BOOK VALUE

At 31st December 2025

468,852

994,567

12,857

1,476,276

At 31st December 2024

496,290

759,627

18,192

1,274,109

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Unlisted trade investments

152

152

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

194,181

162,827

Amounts owed by group undertakings

1,986,234

693,502

Other debtors

4,837

443

Directors' loan accounts

870

-

Tax

20,000

-

Prepayments and accrued income

129,047

130,785

2,335,169

987,557

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

1,387,005

Aggregate amounts

2,335,169

2,374,562

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

33,875

12,375

Trade creditors

63,873

98,759

Amounts owed to group undertakings

1,125,754

373,947

Tax

-

12,250

Social security and other taxes

19,605

18,840

VAT

78,560

71,287

Other creditors

8,665

13,930

Accruals and deferred income

576,637

504,024

1,906,969

1,105,412

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,917

12,375

Amounts owed to group undertakings

-

655,276

17,917

667,651

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

51,792

24,750

The hire purchase agreements are secured on the assets to which they relate.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Harriet Sergeant FCA (Senior Statutory Auditor)

for and on behalf of Shaw Gibbs (Audit) Limited

11.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

-

116,875

12.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £115,000 (2024: £115,000).

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

Y C B Cha

Balance outstanding at start of year

-

-

Amounts advanced

870

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

870

-

14.	RELATED PARTY DISCLOSURES

Included in debtors is a balance of £1,986,234 (2024: £2,080,507) owed by Meadowlea Holdings Limited. Included in creditors is a balance of £791,987 (2024: £741,501) owed to Meadowlea Holdings Limited. Due to a restructure last year this company is now the parent company.

The company paid for expenses on behalf of Shibley Ltd of £68,955 (2024: £36,991). The amount outstanding at the year end was £333,767 owed to Shibley Ltd (2024: £287,722). Due to a restructure last year this company is part of the same group.

15.	ULTIMATE CONTROLLING PARTY

The company's parent company is Meadowlea Holdings Limited, which is incorporated in the Cayman Islands. The registered office and principal place of business is PO Box 31119, Grand Pavilion, Hibiscus Way, 802 West Bay Road, George Town, Grand Cayman, KY1-1205, Cayman Islands.