Registration number: 13724443

Onyx Estates Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Onyx Estates Ltd

Company Information

Director

Mr Leon Martin Rodgers

Registered office

19 Cherry Tree Lane Harpole Northampton NN7 4GY

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Onyx Estates Ltd

(Registration number: 13724443)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	100	200
Investment property	6	170,000	170,000
		170,100	170,200
Current assets
Cash at bank and in hand		20,650	15,682
Creditors: Amounts falling due within one year	8	(186)	(169)
Net current assets		20,464	15,513
Total assets less current liabilities		190,564	185,713
Creditors: Amounts falling due after more than one year	8	(214,213)	(214,747)
Provisions for liabilities		(2,944)	(2,944)
Net liabilities		(26,593)	(31,978)
Capital and reserves
Called up share capital		1,000	1,000
Revaluation reserve		12,553	12,553
Retained earnings		(40,146)	(45,531)
Shareholders' deficit		(26,593)	(31,978)

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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 5 August 2026
 

Onyx Estates Ltd

(Registration number: 13724443)
Balance Sheet as at 30 November 2025 (continued)

......................................... Mr Leon Martin Rodgers Director

Onyx Estates Ltd

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 and Wales.

The address of its registered office is:
19 Cherry Tree Lane
Harpole
Northampton
NN7 4GY

These financial statements were authorised for issue by the director on 5 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.

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% Straight Line

Onyx Estates Ltd

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

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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 creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	100	100

Onyx Estates Ltd

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

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	500	500
At 30 November 2025	500	500
Depreciation
At 1 December 2024	300	300
Charge for the year	100	100
At 30 November 2025	400	400
Carrying amount
At 30 November 2025	100	100
At 30 November 2024	200	200

6	Investment properties

	2025 £
At 1 December	170,000
At 30 November	170,000

The fair value of the properties has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation was arrived at by reference to the market evidence of transaction prices for similar properties in the location the properties are situated.

There has been no valuation of investment property by an independent valuer.

7

Debtors

Current	2025 £	2024 £
	-	-

Onyx Estates Ltd

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

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	185	169
Other creditors	1	-
	186	169

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	213,737	214,271
Other financial liabilities		476	476
		214,213	214,747

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	112,665	112,665
Other borrowings	101,072	101,606
	213,737	214,271