REGISTERED NUMBER: 09671209 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Newstead Estates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Newstead

H M Newstead

L E Brown

REGISTERED OFFICE:

3 - 5 College Street

Nottingham

Nottinghamshire

NG1 5AQ

REGISTERED NUMBER:

09671209 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,051

1,785

Investment property

5

932,800

910,000

934,851

911,785

CURRENT ASSETS

Debtors

6

3,343

3,369

Cash at bank

23,865

14,405

27,208

17,774

CREDITORS

Amounts falling due within one year

7

52,270

61,179

NET CURRENT LIABILITIES

(25,062

)

(43,405

)

TOTAL ASSETS LESS CURRENT LIABILITIES

909,789

868,380

CREDITORS

Amounts falling due after more than one year

8

(609,000

)

(610,000

)

PROVISIONS FOR LIABILITIES

(39,704

)

(35,364

)

NET ASSETS

261,085

223,016

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Revaluation reserve

10

245,044

227,188

Retained earnings

15,041

(5,172

)

SHAREHOLDERS' FUNDS

261,085

223,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 24 September 2026 and were signed on its behalf by:

O Newstead - Director

1.	STATUTORY INFORMATION

Newstead 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable and is measured at the fair value of the consideration received or receivable, excluding value added tax and other sales taxes. Revenue is recognised over the period to which the rental income relates

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

-

20% on cost

Investment property

Investment properties are initially recognised at cost, including transaction costs. Subsequently they are measured at fair value at each reporting date. The fair value of investment properties is reviewed annually by the directors' with reference to market conditions and comparable property transactions.

Any gain or loss arising from a change in fair value is recognised in the profit and loss account in the year in which it arises.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for at least 12 months from the date of approving these financial statements. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

7,823

Additions

815

At 31 March 2026

8,638

DEPRECIATION

At 1 April 2025

6,038

Charge for year

549

At 31 March 2026

6,587

NET BOOK VALUE

At 31 March 2026

2,051

At 31 March 2025

1,785

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

910,000

Revaluations

22,800

At 31 March 2026

932,800

NET BOOK VALUE

At 31 March 2026

932,800

At 31 March 2025

910,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

291,084

Cost

641,716

932,800

The directors' have considered the carrying value of the properties as at 31 March 2026 and having reviewed current market conditions and available market evidence, has determined that a revaluation is appropriate. Accordingly, the properties have been revalued to reflect their estimated fair value at the reporting date, and the carrying amounts in the financial statements have been adjusted to reflect this valuation.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

3,343

3,369

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,434

4,509

Other creditors

47,836

56,670

52,270

61,179

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

609,000

610,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

502

Class A

£1

502

502

249

Class B

£1

249

249

249

Class C

£1

249

249

1,000

1,000

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

227,188

Revaluation Reserve

22,800

Deferred tax

(4,944

)

At 31 March 2026

245,044