REGISTERED NUMBER: 07821951 (England and Wales)

Alternative Estates Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Syal

Mrs J E Syal

REGISTERED OFFICE:

Unit 2 Westfield Close

Rawreth Industrial Estate

Rawreth Lane

Rayleigh

Essex

SS6 9RL

REGISTERED NUMBER:

07821951 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

6,177

7,720

Investments

5

1,010

1,010

Investment property

6

8,466,565

8,466,565

8,473,752

8,475,295

CURRENT ASSETS

Debtors

7

1,078,321

1,057,968

Cash at bank

407,915

193,714

1,486,236

1,251,682

CREDITORS

Amounts falling due within one year

8

214,010

307,204

NET CURRENT ASSETS

1,272,226

944,478

TOTAL ASSETS LESS CURRENT LIABILITIES

9,745,978

9,419,773

CREDITORS

Amounts falling due after more than one year

9

(5,542,475

)

(5,607,816

)

PROVISIONS FOR LIABILITIES

(137,183

)

(139,356

)

NET ASSETS

4,066,320

3,672,601

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

553,664

550,044

Retained earnings

3,512,456

3,122,357

4,066,320

3,672,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 24 April 2026 and were signed on its behalf by:

S Syal - Director

1.	STATUTORY INFORMATION

Alternative Estates 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Alternative Estates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income recognition

Income represents the fair value of consideration received or receivable derived from rents charged to tenants during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable which are measured at fair value , with changes recognised in profit or loss .

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

51,902

DEPRECIATION

At 1 January 2025

44,182

Charge for year

1,543

At 31 December 2025

45,725

NET BOOK VALUE

At 31 December 2025

6,177

At 31 December 2024

7,720

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1,010

NET BOOK VALUE

At 31 December 2025

1,010

At 31 December 2024

1,010

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

8,466,565

NET BOOK VALUE

At 31 December 2025

8,466,565

At 31 December 2024

8,466,565

The investment property was valued on a fair value basis by the directors at the balance sheet date.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

8,466,565

7.

DEBTORS

2025

2024

as restated

£

£

Amounts falling due within one year:

Trade debtors

17,568

21,622

Other debtors

29,179

28,032

46,747

49,654

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,031,574

1,008,314

Aggregate amounts

1,078,321

1,057,968

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Payments on account

42,051

28,676

Trade creditors

245

241

Taxation and social security

110,224

164,772

Other creditors

61,490

113,515

214,010

307,204

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Other creditors

5,542,475

5,607,816

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

as restated

£

£

Mrs J E Syal

Balance outstanding at start of year

-

-

Amounts advanced

1,513

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,513

-