REGISTERED NUMBER: 07341826 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

County Hall Estate Management Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Dr D Su

REGISTERED OFFICE:

Riverside Building County Hall

Westminster Bridge Road

London

SE1 7PB

REGISTERED NUMBER:

07341826 (England and Wales)

AUDITORS:

Bracey's Accountants (Audit) Limited

Statutory Auditor, Chartered Accountants

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

FIXED ASSETS

Tangible assets

4

23,327

-

CURRENT ASSETS

Debtors

5

1,715,838

2,314,671

Cash at bank

3,965,068

2,756,263

5,680,906

5,070,934

CREDITORS

Amounts falling due within one year

6

5,657,069

5,023,713

NET CURRENT ASSETS

23,837

47,221

TOTAL ASSETS LESS CURRENT LIABILITIES

47,164

47,221

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

47,064

47,121

SHAREHOLDERS' FUNDS

47,164

47,221

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2026 and were signed by:

Dr D Su - Director

1.	STATUTORY INFORMATION

County Hall Estate Management 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.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured.

Turnover represents service charges and expenditure recharges receivable and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Amounts that are invoiced in advance are recorded as deferred income and released in the relevant period that the turnover relates. Amounts that are invoiced in arrears are recorded as accrued income to cover the period relevant in the financial statements and invoiced as appropriate.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.profits.

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Pension costs and other post-retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

39,990

At 31 December 2025

39,990

DEPRECIATION

Charge for year

16,663

At 31 December 2025

16,663

NET BOOK VALUE

At 31 December 2025

23,327

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,357,951

1,724,457

Other debtors

1,194

10,834

Deferred taxation

2,745

9,710

Tax recoverable

-

43,867

Prepayments and accrued income

353,948

525,803

1,715,838

2,314,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

600,000

600,000

VAT payable

135,609

-

Trade creditors

244,656

246,009

Corporation tax

5,564

11,992

Social security and other taxes

7,711

6,805

Other creditors

894,033

992,169

Accruals and deferred income

3,769,496

3,166,738

5,657,069

5,023,713

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

Ordinary

1

75

75

25

Ordinary A

1

25

25

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emma Fraser FCA (Senior Statutory Auditor)

for and on behalf of Bracey's Accountants (Audit) Limited

The audit report was signed 9th September 2026.

9.

CONTROL

The controlling party is D. Su by virtue of his shareholding in the company