Serenity Estates Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 05697995

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		783,576		778,431

			783,576		778,431
CURRENT ASSETS
Debtors		2,971		3,510
Cash at bank and in hand		24,295		23,054

		27,266		26,564
Creditors: Amounts Falling Due Within One Year		(794,836 )		(795,400 )

NET CURRENT ASSETS (LIABILITIES)			(767,570 )		(768,836 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,006		9,595

NET ASSETS			16,006		9,595

CAPITAL AND RESERVES
Called up share capital	5		10		10
Income Statement			15,996		9,585

SHAREHOLDERS' FUNDS			16,006		9,595

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Serenity Estates Limited

Abridged Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr P Hausemer

Director

18/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Serenity Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05697995 . The registered office is Volpoint House, Blakey Road, Salisbury, Wiltshire, SP1 2JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents rents receivable and associated property costs recharged, net of value added tax, from the letting of commercial property.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% Reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined regularly and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was 3 (2024: 3)

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Serenity Estates Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	778,748
Additions	5,162

As at 31 December 2025	783,910

Depreciation
As at 1 January 2025	317
Provided during the period	17

As at 31 December 2025	334

Net Book Value
As at 31 December 2025	783,576

As at 1 January 2025	778,431

As at the year-end the investment property is deemed to have not materially changed in value from purchase cost, therefore no revaluation has taken place. This will be reviewed annually.

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

6. Related Party Transactions

Included within other creditors as at 31 December 2025 is an amount of £14,580 (2024 £14,580) owed to Bodywise Pilates Ltd. The directors Mr R Coppock, Ms L Coppock and Mr P Hausemer are also directors of Bodywise Pilates Ltd.

Included within other creditors as at 31 December 2025 is an amount of £24,835 (2024: £24,835) owed to Bodywise Pilates Teacher Training Ltd. The directors Mr R Coppock, Ms L Coppock and Mr P Hausemer are also directors of Bodywise Pilates Teacher Training Ltd.

Included within directors' loan accounts as at 31 December 2025 was an amount of £200,000 (2024: £200,000) owed to Mr R Coppock (director). This loan in repayable on demand and interest bearing. Interest is paid monthly at a rate of 1.35% (2024: 1.35%) per annum and chargeable to the profit and loss account when due.

Included within directors' loan accounts as at 31 December 2025 was an amount of £537,104 (2024: £537,104) owed to Ms L Coppock (director) and Mr P Hausemer (director). This loan is repayable on demand. £400,000 of this loan is interest bearing, paid monthly at a rate of 6.825% (2024: 6.825%) per annum and chargeable to the profit & loss account when due. Monthly interest payments at a rate of 2.19% per annum is payable on the remaining balance of the loan.

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