ACCOUNTS - Final Accounts preparation

Registered number: 12920204

Partington Estates Limited

Financial statements

Information for filing with the registrar

31 December 2025


Partington Estates Limited

Balance sheet

At 31 December 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand		555,822		334,620
Debtors	4	559,787		1
		1,115,609		334,621
Creditors: amounts falling due within one year	5	(224,609)		(210,873)
Net current assets			891,000		123,748
Total assets less current liabilities			891,000		123,748

Net assets			891,000		123,748

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		890,999	123,747
Shareholders' funds		891,000	123,748


Partington Estates Limited

Balance sheet (continued)

At 31 December 2025

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 comprehensive income 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 25 August 2026.

S J Pickup

Director

Company registered number: 12920204
The notes on pages 3 to 4 form part of these financial statements.


Partington Estates Limited

Notes to the financial statements

Year ended 31 December 2025

1.	General information

Partington Estates Limited is a private company limited by shares incorporated and domiciled in Enlgand and Wales. The registered office is 26 Ellerbeck Court, Stokesley, Middlesbrough, England, TS9 5PT.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Revenue

Rent received is recognised excluding VAT on a straight-line basis over the terms of the individual subleases.

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.

3.	Employees
	The company has no employees other than the directors, who did not receive any remuneration.

Debtors

					2025	2024
					£	£


Trade debtors	187	-
Amounts owed by group undertakings	-	1
Amounts owed by connected companies	559,600	-
	559,787	1


Partington Estates Limited

Notes to the financial statements

Year ended 31 December 2025

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1,587	-
Other taxation and social security	39,997	36,709
Accruals and deferred income	183,025	174,164
	224,609	210,873

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 -100) Ordinary shares of £0.01 each	1	1

7.	Related party transactions

In the prior year, the company entered into a long term lease agreement with a fellow subsidiary with an agreed peppercorn principal rent. The land, in accordance with the lease agreement, has then been sublet to an external third party.

8.	Controlling party

The company is a subsidiary of Carlton Power Limited by virtue of it holding 100% of the share capital.
The ultimate controling entity is Carlton Energy Limited.
The registered office of Carlton Energy Limited is 26 Ellerbeck Court, Stokesley, Middlesbrough, TS9 5PT.