REGISTERED NUMBER: 07374716 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ALDERMANS ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Worrell

Mrs J A Worrell

REGISTERED OFFICE:

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

REGISTERED NUMBER:

07374716 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

25,044

17,398

CURRENT ASSETS

Stocks

2,418,000

2,259,000

Debtors

5

645,457

1,074,329

Cash at bank

47,087

23,413

3,110,544

3,356,742

CREDITORS

Amounts falling due within one year

6

(1,567,575

)

(1,747,235

)

NET CURRENT ASSETS

1,542,969

1,609,507

TOTAL ASSETS LESS CURRENT LIABILITIES

1,568,013

1,626,905

CREDITORS

Amounts falling due after more than one year

7

-

(8,332

)

NET ASSETS

1,568,013

1,618,573

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,567,913

1,618,473

SHAREHOLDERS' FUNDS

1,568,013

1,618,573

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

S D Worrell - Director

1.	STATUTORY INFORMATION

Aldermans Estates Ltd 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.

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 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

33,275

1,901

37,011

8,352

80,539

Additions

-

-

10,500

1,595

12,095

At 30 September 2025

33,275

1,901

47,511

9,947

92,634

DEPRECIATION

At 1 October 2024

25,399

1,184

29,078

7,480

63,141

Charge for year

1,181

108

2,202

958

4,449

At 30 September 2025

26,580

1,292

31,280

8,438

67,590

NET BOOK VALUE

At 30 September 2025

6,695

609

16,231

1,509

25,044

At 30 September 2024

7,876

717

7,933

872

17,398

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

534,614

1,050,135

VAT

9,668

24,194

Supplier payments on account

101,175

-

645,457

1,074,329

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

10,000

Payments on account

804,482

804,482

Trade creditors

55,840

290,394

Tax

1,100

1,100

Social security and other taxes

4,983

8,449

Directors' current accounts

672,662

625,171

Accrued expenses

20,175

7,639

1,567,575

1,747,235

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

8,332

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

9.	RELATED PARTY DISCLOSURES

Included in debtors at the year end are the following balances:-

£406,098 (2024 - £486,007) due from Aldermans Investments Ltd of which S D Worrell and J A Worrell are directors.

£Nil (2024 - £564,128) due from Prioridad Limited of which S D Worrell and J A Worrell are directors.

£117,392 (2024 - £Nil) due from Aldermans Estates (Wavendon) Limited of which S D Worrell and J A Worrell are directors.

£11,124 (2024 - £Nil) due from Cedena Ltd of which S D Worrell is a director.