CASE Estates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09976011 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

CASE Estates Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A E McEwan

S N McEwan

E McEwan

REGISTERED OFFICE:

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

REGISTERED NUMBER:

09976011 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

1,862

-

Investment property

5

420,000

1,080,340

421,862

1,080,340

CURRENT ASSETS

Stocks

1,247,586

-

Debtors

63,133

18,927

Cash at bank

34,503

44,482

1,345,222

63,409

CREDITORS

Amounts falling due within one year

7,485

13,499

NET CURRENT ASSETS

1,337,737

49,910

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,759,599

1,130,250

CREDITORS

Amounts falling due after more than one
year

(1,260,669

)

(680,669

)

PROVISIONS FOR LIABILITIES

(1,696

)

(1,231

)

NET ASSETS

497,234

448,350

CAPITAL AND RESERVES

Called up share capital

6

44

Share premium

7

409,996

Fair value reserve

7

4,923

Retained earnings

7

82,271

33,387

497,234

448,350

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 October 2026 and were signed on its behalf by:

S N McEwan - Director

1.	STATUTORY INFORMATION

CASE 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.

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 represents rents receivable for the year.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investment property

Investment property is included at fair value. Any gains are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the properties are sold.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

2,082

At 31 January 2026

2,082

DEPRECIATION

Charge for year

220

At 31 January 2026

220

NET BOOK VALUE

At 31 January 2026

1,862

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,080,340

Additions

49,660

Reclassification/transfer

(710,000

)

At 31 January 2026

420,000

NET BOOK VALUE

At 31 January 2026

420,000

At 31 January 2025

1,080,340

The Directors have considered the valuation of the investment property held by Case Estates Limited, and it was determined that no fair value adjustment was required.

During the year land was sold to stock due to a change in the intention for the site.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/01/26

31/01/25

value:

£

10

Ordinary A

£10

10

Ordinary B

£10

10

Ordinary C

£10

10

Ordinary D

£10

10

410,000

Preference

£4.10

4.10

44.10

The preference shares have no voting rights attached to them, limited rights to dividends and to participate in distributions and first priority in respect of capital (including on a wind up). The preference shares are redeemable.

7.

RESERVES

Fair

Retained

Share

value

earnings

premium

reserve

Totals

£

At 1 February 2025

33,387

409,996

4,923

448,306

Profit for the year

48,884

At 31 January 2026

82,271

409,996

4,923

497,190

8.	RELATED PARTY DISCLOSURES

At the year end, the company owed £740,000 (2025: £160,000) to Laurel Developments & Consulting Limited. The company is related to Laurel Developments & Consulting Limited by the virtue of a shareholder and director in common.

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is Laurel Developments & Consulting Limited. The registered address is Lake House, Market Hill, Royston, England, SG8 9JN.