REGISTERED NUMBER: 01074806 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WINCKLEY ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M A Crook

Mrs V L Bauer

SECRETARY:

Mr M A Crook

REGISTERED OFFICE:

Nook Farm

Carrhouse Lane

Bretherton

Leyland

Lancashire

PR26 9AR

REGISTERED NUMBER:

01074806 (England and Wales)

ACCOUNTANTS:

JT2 Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

437,294

434,504

Investments

5

2

2

Rental property

6

778,384

778,384

1,215,680

1,212,890

CURRENT ASSETS

Stocks

7

18,283

13,877

Debtors

8

51,064

37,473

Cash at bank

44,630

51,386

113,977

102,736

CREDITORS

Amounts falling due within one year

9

230,151

205,974

NET CURRENT LIABILITIES

(116,174

)

(103,238

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,099,506

1,109,652

CREDITORS

Amounts falling due after more than one year

10

(294,657

)

(309,613

)

PROVISIONS FOR LIABILITIES

(22,195

)

(21,664

)

NET ASSETS

782,654

778,375

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Non-distributable reserve

570,670

570,670

Retained earnings

208,984

204,705

782,654

778,375

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 14 September 2026 and were signed on its behalf by:

Mr M A Crook - Director

1.	STATUTORY INFORMATION

Winckley 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 Winckley 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

10% on reducing balance

The director's opinion is that depreciation should not apply to freehold property, included in note 5, as its market value considerably outweighs its cost.

Rental property

With the exception of the trading premises, property held by the company is classed as rental property, which is held to earn rentals and / or for capital appreciation. Rental property is stated at open market value, at the Directors' most recent valuation shown.. Gains or losses arising from the changes in the fair values of rental properties are included in the Income Statement for the period in which they arise.

Stocks

Stock is valued at the lower of cost and net realisable value. Long term contracts are valued at cost, net of amounts transferred to cost of sales, after deducting foreseeable losses and payments on account not matched with turnover. Transfers to turnover are made on the basis of cost plus known profit attributable to the stage of completion of each contract.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, prepayments, trade creditors, accruals, cash at bank, bank loans, and intercompany loans. They are all measured at the amount of consideration expected to be received or paid.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition

Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for goods and services supplied net of discounts.

Rents receivable are recognised when a liability arises on the tenant in accordance with the tenancy agreement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

431,974

17,918

449,892

Additions

-

4,999

4,999

At 31 October 2025

431,974

22,917

454,891

DEPRECIATION

At 1 November 2024

-

15,388

15,388

Charge for year

-

2,209

2,209

At 31 October 2025

-

17,597

17,597

NET BOOK VALUE

At 31 October 2025

431,974

5,320

437,294

At 31 October 2024

431,974

2,530

434,504

The directors consider that the cost of the farmhouse and cottage included in freehold property is far outweighed by its market value and therefore do not consider that the property should be depreciated at all. This departure from The Companies Act 2006 and FRS 102 1A is in the directors' opinion necessary for the financial statements to give a true and fair view given that they do not wish to revalue the property.

Cost or valuation at 31 October 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2011

136,366

-

136,366

Cost

295,608

22,917

318,525

431,974

22,917

454,891

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

2

NET BOOK VALUE

At 31 October 2025

2

At 31 October 2024

2

Investments in subsidiary undertakings are recognised at cost.

6.	RENTAL PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

778,384

NET BOOK VALUE

At 31 October 2025

778,384

At 31 October 2024

778,384

Fair value at 31 October 2025 is represented by:

£

Valuation in 1992

169,950

Valuation in 2011

264,354

Cost

344,080

778,384

If rental property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

344,080

587,714

Rental property was valued on an open market basis on 14 July 2011 by M A Crook, a director of the company .

7.

STOCKS

2025

2024

£

£

Stock and work-in-progress

18,283

13,877

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

48,084

37,151

Other Debtors

2,980

322

51,064

37,473

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

49,393

51,183

Trade creditors

10,949

8,381

Corporation tax

433

403

Social security and other taxes

1,606

941

Directors' loan accounts

154,460

131,345

Accruals and deferred income

13,310

13,721

230,151

205,974

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

49,393

51,132

Bank loans - 2-5 years

148,179

153,397

Bank loans

97,085

105,084

294,657

309,613

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

97,085

105,084

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

344,050

360,796

The bank loans and overdraft facility are secured by legal charges over the company's freehold property in the form of a debenture dated 9 October 1989, and legal charges dating from 20th July 1987 over six freehold properties held for rental purposes, and one other freehold property. The company has also given a debenture in favour of Royal Bank of Scotland PLC, in respect of the borrowing requirements of its wholly owned subsidiary company Marlion (Preston) Limited.

12.	RELATED PARTY DISCLOSURES

13.	ULTIMATE CONTROLLING PARTY