ENSTONES PROPERTIES LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01680900

ENSTONES PROPERTIES LIMITED

Filleted Unaudited Financial Statements

31 December 2025

ENSTONES PROPERTIES LIMITED

Financial Statements

Year ended 31st December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

ENSTONES PROPERTIES LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	4	96,371	90,418
Tangible assets	5	263,565	264,194
		---------	---------
		359,936	354,612

Current assets

Debtors	6	673	671
Cash at bank and in hand		507,841	545,760
		---------	---------
		508,514	546,431

Creditors: amounts falling due within one year	7	5,204		6,534
		---------		---------
Net current assets			503,310		539,897
			---------		---------
Total assets less current liabilities			863,246		894,509

Provisions

Taxation including deferred tax	2,974	1,939
	---------	---------
Net assets	860,272	892,570
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	860,172	892,470
	---------	---------
Shareholders funds	860,272	892,570
	---------	---------

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 income and retained earnings has not been delivered.

For the year ending 31st December 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ENSTONES PROPERTIES LIMITED

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

Mr.T.S. Enstone
Director

Company registration number: 01680900

ENSTONES PROPERTIES LIMITED

Notes to the Financial Statements

Year ended 31st 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 Alex House, 260-268 Chapel Street, Salford, Manchester, M3 5JZ.

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.

Taxation

Taxation expense for the year comprises current and deferred tax recognised in the period. 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. In this case, tax is also recognised in other comprehensive income or directly in equity respectively. Current or deferred tax assets and liabilities are not discounted. Current tax is the amount of income tax payable in respect of the taxable profit for the period or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using 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.

Intangible assets

Investments are shown at their value on the balance sheet date. Any movements in the market value during the year are recorded through the profit or loss account.

Tangible assets

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

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:

	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Equipment	-	15% reducing balance

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Intangible assets

	Investments
	£
Cost
At 1st January 2025	90,418
Additions	–
Revaluations	5,953
	--------
At 31st December 2025	96,371
	--------
Amortisation
At 1st January 2025 and 31st December 2025	–
	--------
Carrying amount
At 31st December 2025	96,371
	--------
At 31st December 2024	90,418
	--------

Intangible assets held at valuation

The Investments relate to shares in listed companies. The date of revaluation was 31st December, 2025. The basis of the revaluation was publicly available information on the share price using the mid-price calculated from the highest and lowest prices on the day.

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1st January 2025 and 31st December 2025	260,000	3,500	4,208	13,501	281,209
	---------	-------	-------	--------	---------
Depreciation
At 1st January 2025	–	547	4,099	12,369	17,015
Charge for the year	–	443	16	170	629
	---------	-------	-------	--------	---------
At 31st December 2025	–	990	4,115	12,539	17,644
	---------	-------	-------	--------	---------
Carrying amount
At 31st December 2025	260,000	2,510	93	962	263,565
	---------	-------	-------	--------	---------
At 31st December 2024	260,000	2,953	109	1,132	264,194
	---------	-------	-------	--------	---------

Tangible assets held at valuation

Land and buildings relate to investment properties which were revalued by the directors on 31st December 2025.

6. Debtors

	2025	2024
	£	£
Other debtors	673	671
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	3,558	2,768
Other creditors	1,646	3,766
	-------	-------
	5,204	6,534
	-------	-------

8. Director's advances, credits and guarantees

Included within other creditors above is an amount of £352 (2025: £2,592) owed to the director. No interest has been charged and the amount is repayable on demand.

9. Related party transactions

The company was under the control of Mr T.S.Enstone throughout the current and previous year. Mr T.S.Enstone is the managing director and majority shareholder. During the year a dividend was paid to the director of £55,000 (2024: £0)