Egap Estates Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Egap Estates Ltd for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of Egap Estates Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Egap Estates Ltd and state those matters that we have agreed to state to the directors of Egap Estates Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Egap Estates Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Egap Estates Ltd . You consider that Egap Estates Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Egap Estates Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Merranti Accounting Limited

14 August 2026

Merranti Accounting Ltd

10 Scandia Hus Business Park, Felcourt Road

Felcourt

East Grinstead

Surrey

RH19 2LP

Page 1

Page 2

Egap Estates Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 13018900

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,092,606		3,080,256

			3,092,606		3,080,256
CURRENT ASSETS
Debtors	5	15,972		17,323
Cash at bank and in hand		71,515		65,470

		87,487		82,793
Creditors: Amounts Falling Due Within One Year	6	(2,620,197 )		(2,735,477 )

NET CURRENT ASSETS (LIABILITIES)			(2,532,710 )		(2,652,684 )

TOTAL ASSETS LESS CURRENT LIABILITIES			559,896		427,572

NET ASSETS			559,896		427,572

CAPITAL AND RESERVES
Called up share capital			13		13
Profit and Loss Account			559,883		427,559

SHAREHOLDERS' FUNDS			559,896		427,572

Page 2

Page 3

Egap Estates Ltd

Balance Sheet (continued)

As At 30 November 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Jeffrey Page

Director

14 August 2026

The notes on pages 4 to 5 form part of these financial statements.

Page 3

Page 4

Egap Estates Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Egap Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13018900 . The registered office is 10 Scandia-Hus Business Park, Felcourt Road, East Grinstead, West Sussex, RH19 2LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not provided
Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 4

Page 5

Egap Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 December 2024	3,068,355	16,888	-	3,085,243
Additions	-	3,975	14,438	18,413

As at 30 November 2025	3,068,355	20,863	14,438	3,103,656

Depreciation
As at 1 December 2024	-	4,987	-	4,987
Provided during the period	-	3,175	2,888	6,063

As at 30 November 2025	-	8,162	2,888	11,050

Net Book Value
As at 30 November 2025	3,068,355	12,701	11,550	3,092,606

As at 1 December 2024	3,068,355	11,901	-	3,080,256

Land and property building comprises of investment in land, commercial and residential property which is partially rented out and partially under development. The fair value of the investment property and land has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,500	16,808
Other debtors	472	515

	15,972	17,323

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	794	2,891
Other creditors	2,575,047	2,685,752
Taxation and social security	44,356	46,834

	2,620,197	2,735,477

Page 5