East Anglian Residential Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 3788460

East Anglian Residential Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 May 2026

East Anglian Residential Limited

Statement of Financial Position

31 May 2026

	2026		2025
Note	£	£	£

Fixed Assets

Tangible assets	5		2,019,000	2,019,000

Current Assets

Debtors	6	28,109	22,084
Cash at bank and in hand		7,511	5,122
		---------	---------
		35,620	27,206

Creditors: amounts falling due within one year	7	1,312,496		1,303,929
		-------------		-------------
Net Current Liabilities			1,276,876	1,276,723
			-------------	-------------
Total Assets Less Current Liabilities			742,124	742,277

Provisions

Taxation including deferred tax	138,289	138,289
	----------	----------
Net Assets	603,835	603,988
	----------	----------

East Anglian Residential Limited

Statement of Financial Position (continued)

31 May 2026

	2026		2025
Note	£	£	£

Capital and Reserves

Called up share capital	100	100
Fair value reserve	519,594	519,594
Profit and loss account	84,141	84,294
	----------	----------
Shareholders Funds	603,835	603,988
	----------	----------

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 income statement has not been delivered.

For the year ending 31st May 2026 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 .

These financial statements were approved by the board of directors and authorised for issue on 8 September 2026 , and are signed on behalf of the board by:

P Maston

Director

Company registration number: 3788460

East Anglian Residential Limited

Notes to the Financial Statements

Year Ended 31st May 2026

1. General Information

The company is a private company limited by shares, registered in England. The address of the registered office is Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT.

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.

Revenue Recognition

The turnover shown in the profit and loss account represents rents receivable during the year.

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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible Assets

	Investment properties
	£
Cost or valuation
At 1st June 2025 and 31st May 2026	2,019,000
	-------------
Depreciation
At 1st June 2025 and 31st May 2026	–
	-------------
Carrying amount
At 31st May 2026	2,019,000
	-------------
At 31st May 2025	2,019,000
	-------------

6. Debtors

	2026	2025
	£	£
Trade debtors	3,196	–
Other debtors	24,913	22,084
	---------	---------
	28,109	22,084
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,891	533
Social security and other taxes	841	841
Other creditors	1,306,764	1,302,555
	-------------	-------------
	1,312,496	1,303,929
	-------------	-------------