REGISTERED NUMBER: 15704635 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LOGAN HOUSE ESTATE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Hazel Joyce Renshaw

Thomas Christian Renshaw

REGISTERED OFFICE:

The Estate Office, Wilkin House Farm

Uppertown

Ashover

Chesterfield

Derbyshire

S45 0JD

REGISTERED NUMBER:

15704635 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

16 Omega Business Village

Thurston Road

Northallerton

North Yorkshire

DL6 2NJ

FIXED ASSETS

Tangible assets

4

9,911,174

9,885,567

Investments

5

330,101

345,101

10,241,275

10,230,668

CURRENT ASSETS

Stocks

15,000

-

Debtors

6

90,797

36,549

Cash at bank and in hand

859,024

16,455

964,821

53,004

CREDITORS

Amounts falling due within one year

7

24,046

17,861

NET CURRENT ASSETS

940,775

35,143

TOTAL ASSETS LESS CURRENT LIABILITIES

11,182,050

10,265,811

PROVISIONS FOR LIABILITIES

80,243

32,505

NET ASSETS

11,101,807

10,233,306

CAPITAL AND RESERVES

Called up share capital

300,101

300,101

Retained earnings

10,801,706

9,933,205

11,101,807

10,233,306

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Hazel Joyce Renshaw - Director

Thomas Christian Renshaw - Director

1.	STATUTORY INFORMATION

Logan House Estate 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for

obsolete and slow moving items.

Biological assets, living plants and animals, are included at the lower of cost and estimated selling

price less costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards

of ownership have transferred to them.

Investments

Investments in subsidiary undertakings are recognised at cost.

Entitlements are held at cost less amortisation over its useful life of 4 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

9,920,896

141,007

6,500

10,068,403

Additions

-

183,891

72,850

256,741

At 31 March 2026

9,920,896

324,898

79,350

10,325,144

DEPRECIATION

At 1 April 2025

165,348

15,863

1,625

182,836

Charge for year

165,348

46,355

19,431

231,134

At 31 March 2026

330,696

62,218

21,056

413,970

NET BOOK VALUE

At 31 March 2026

9,590,200

262,680

58,294

9,911,174

At 31 March 2025

9,755,548

125,144

4,875

9,885,567

5.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

300,101

300,101

Other investments not loans

30,000

45,000

330,101

345,101

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

300,101

NET BOOK VALUE

At 31 March 2026

300,101

At 31 March 2025

300,101

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Entitlements

30,000

45,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

720

720

Other debtors

90,077

35,829

90,797

36,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

18,606

10,885

Taxation and social security

606

803

Other creditors

4,834

6,173

24,046

17,861

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held

separately from those of the company in an independently administered fund. The pension cost

represents contributions payable by the company to the fund and amounted to £1,185 (2025:

£1,156).

Contributions totalling £168 (2025: £152) were payable to the fund at the year end and are included

in creditors.