Buckingham Gate Estate Planning Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14693830

Buckingham Gate Estate Planning Ltd

Filleted Unaudited Financial Statements

31 December 2025

Buckingham Gate Estate Planning Ltd

Balance Sheet

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	420,799	474,931
Tangible assets	6	43,937	6,227
		---------	---------
		464,736	481,158

Current assets

Stocks		161,214	54,654
Debtors	7	149,311	76,986
Cash at bank and in hand		51,807	34,181
		---------	---------
		362,332	165,821

Creditors: amounts falling due within one year	8	391,236	270,864
		---------	---------
Net current liabilities		28,904	105,043
		---------	---------
Total assets less current liabilities		435,832	376,115

Creditors: amounts falling due after more than one year	9	575,375	465,001
		---------	---------
Net liabilities		( 139,543)	( 88,886)
		---------	---------

Capital and reserves

Called up share capital	16	15
Share premium account	251,306	–
Profit and loss account	( 390,865)	( 88,901)
	---------	--------
Shareholders deficit	( 139,543)	( 88,886)
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income (including profit and loss account) has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Buckingham Gate Estate Planning Ltd

Balance Sheet (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

Mr M J Smith

Director

Company registration number: 14693830

Buckingham Gate Estate Planning Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o Ampa Holdings LLP, Level 19, The Shard, 32 London Bridge Street, London, SE1 9SG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

In the third year of trade to 31 December 2025, the company made a loss and has negative capital and reserves. The shareholders have confirmed that their loans will stay in place as required by the company. The directors have therefore prepared the financial statements on the going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no material judgements, estimates or assumptions.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. A

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Patents, trademarks and licences	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 7 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 January 2025 and 31 December 2025	547,107
	---------
Amortisation
At 1 January 2025	72,176
Charge for the year	54,132
	---------
At 31 December 2025	126,308
	---------
Carrying amount
At 31 December 2025	420,799
	---------
At 31 December 2024	474,931
	---------

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 January 2025	–	18,681	18,681
Additions	46,500	2,290	48,790
	--------	--------	--------
At 31 December 2025	46,500	20,971	67,471
	--------	--------	--------
Depreciation
At 1 January 2025	–	12,454	12,454
Charge for the year	4,730	6,350	11,080
	--------	--------	--------
At 31 December 2025	4,730	18,804	23,534
	--------	--------	--------
Carrying amount
At 31 December 2025	41,770	2,167	43,937
	--------	--------	--------
At 31 December 2024	–	6,227	6,227
	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	95,294	56,566
Other debtors	54,017	20,420
	---------	--------
	149,311	76,986
	---------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	130,031	45,566
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	4,938
Social security and other taxes	33,623	41,581
Other creditors	227,582	178,779
	---------	---------
	391,236	270,864
	---------	---------

During previous periods, short term loans of £37,500 were advanced to the company, by 4 of the shareholders. The loan agreements specify no fixed repayment date and no interest is payable. The loans were converted to equity after the year end, 12 January 2026.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	575,375	465,001
	---------	---------

During the year, a further £361,681 was advanced in respect of the 4 shareholder loans and then £251,307 converted to equity. As at 31 December 2025, £575,375 (2024 £465,001) was outstanding. The original 4 loan agreements for £115,000 did not specify a repayment date, but the directors expect to repay the loans after 31 December 2027. Interest at 6% is paid every month. Loan agreements on the additional advances by 2 shareholders were signed after the year end.

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	160,000	160,000
Later than 1 year and not later than 5 years	120,000	280,000
	---------	---------
	280,000	440,000
	---------	---------

11. Events after the end of the reporting period

On 12 January 2026, £150,000 of shareholder loans were exchanged for 36 new 1p shares/