Registration number: 10253079

Estate Research PC Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Estate Research PC Limited

(Registration number: 10253079)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	39,000	52,000
Tangible assets	5	153,729	58,262
		192,729	110,262
Current assets
Stocks	6	706,000	688,000
Debtors	7	2,528,623	2,362,918
Cash at bank and in hand		5,819,781	4,286,705
		9,054,404	7,337,623
Creditors: Amounts falling due within one year	8	(2,374,704)	(2,937,190)
Net current assets		6,679,700	4,400,433
Total assets less current liabilities		6,872,429	4,510,695
Provisions for liabilities		(7,588)	(9,878)
Net assets		6,864,841	4,500,817
Capital and reserves
Called up share capital	9	1	1
Retained earnings		6,864,840	4,500,816
Shareholders' funds		6,864,841	4,500,817

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 August 2026
 

......................................... Mr Aidan Hutchings Director

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
102 Chapel Lane
Wigan
WN3 4HG
England

These financial statements were authorised for issue by the director on 19 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents fees and commissions earned from probate genealogy services, excluding value added tax.Revenue from contingent fee engagements is recognised when the company's contractual obligations have been substantially fulfilled, the beneficiary's entitlement has been established and the company's fee has become contractually due.

Work in progress comprises costs incurred on probate genealogy engagements that remain incomplete at the
reporting date. Work in progress is stated at the lower of cost and net realisable value. Cost includes directly
attributable costs incurred in carrying out the engagement. Net realisable value represents the estimated recoverable amount from the engagement after deducting costs to complete.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% reducing balance and 33% on cost
Other tangible assets	25% on cost

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and impairment losses.

Intellectual property software is being amortised over its estimated useful life of 5 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Rentals paid under operating leases are charged to profit of loss on a straight line basis over the period of the lease.

Defined contribution pension obligation

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

Financial instruments

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its
financial instruments.

The following assets and liabilities are classified as financial instruments; bank accounts, trade debtors, other debtors, director's
loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically bank accounts, trade debtors, other debtors,
Director's loan accounts, trade creditors and accruals are measured initially and subsequently at the undiscounted
amount of the cash or other consideration that is expected to be paid or received.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 42 (2024 - 35).

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Intellectual property software costs £	Total £
Cost or valuation
At 1 December 2024	65,000	65,000
At 30 November 2025	65,000	65,000
Amortisation
At 1 December 2024	13,000	13,000
Amortisation charge	13,000	13,000
At 30 November 2025	26,000	26,000
Carrying amount
At 30 November 2025	39,000	39,000
At 30 November 2024	52,000	52,000

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	167,963	75,000	242,963
Additions	10,671	126,000	136,671
At 30 November 2025	178,634	201,000	379,634
Depreciation
At 1 December 2024	128,451	56,250	184,701
Charge for the year	19,829	21,375	41,204
At 30 November 2025	148,280	77,625	225,905
Carrying amount
At 30 November 2025	30,354	123,375	153,729
At 30 November 2024	39,512	18,750	58,262

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Stocks

	2025 £	2024 £
Work in progress	706,000	688,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	1,357,102	1,266,921
Prepayments	29,345	17,440
Other debtors	1,142,176	1,078,557
	2,528,623	2,362,918

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		26,058	8,715
Trade creditors		282,864	288,408
Taxation and social security		991,431	1,443,593
Accruals and deferred income		366,054	1,175,626
Other creditors		708,297	20,848
		2,374,704	2,937,190

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Estate Research PC Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

10	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Repayments by director £	At 30 November 2025 £
Mr Aidan Hutchings
	234,633	(234,633)	-

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
Mr Aidan Hutchings
	778,230	294,928	(838,525)	234,633

Summary of transactions with other related parties

Estate Research Limited - Company registered in England under common control

During the year the company was charged by Estate Research Limited £682,348 (2024: £554,010) in respect of
management charges.

The balance due to Estate Research Limited at the reporting date was £162,789 (2024: £166,732). This
balance is unsecured and there are no fixed repayment terms.