REGISTERED NUMBER: 16284843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 28 FEBRUARY 2025 TO 31 MARCH 2026

FOR

EPOQUE ESTATE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R H Lemmens

Mrs A C Lemmens

REGISTERED OFFICE:

83a Wellesley Road

London

W4 3AT

REGISTERED NUMBER:

16284843 (England and Wales)

ACCOUNTANTS:

DLC Accountancy Ltd

54 Sun Street

Waltham Abbey

Essex

EN9 1EJ

FIXED ASSETS

Investment property

4

394,976

CURRENT ASSETS

Cash at bank and in hand

1,610

CREDITORS

Amounts falling due within one year

5

(150,543

)

NET CURRENT LIABILITIES

(148,933

)

TOTAL ASSETS LESS CURRENT LIABILITIES

246,043

CREDITORS

Amounts falling due after more than one year

6

(248,775

)

NET LIABILITIES

(2,732

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(2,832

)

(2,732

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr R H Lemmens - Director

1.	STATUTORY INFORMATION

Epoque Estate Ltd 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.

The financial statements are presented in sterling (£) which is also the functional currency for the company and rounded to the nearest £.

Turnover

The company's turnover derives from rental income arising from the investment in a residential property..

Investment property

The company's investment properties have been valued at their open market value. The valuation of the investment properties is undertaken annually by the company directors with periodic external open market valuations. Any change in the value of the properties is reflected within the profit and loss account for the period

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

394,976

At 31 March 2026

394,976

NET BOOK VALUE

At 31 March 2026

394,976

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

150,543

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

248,775

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

248,775

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

248,775