REGISTERED NUMBER: 09735015 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

EST Financial Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Turner

Mrs E V Turner

REGISTERED OFFICE:

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

09735015 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

283

377

Investments

5

551,055

551,055

551,338

551,432

CURRENT ASSETS

Debtors

6

75,825

61,285

Investments

7

135,338

404,979

Cash at bank

5,570

6,156

216,733

472,420

CREDITORS

Amounts falling due within one year

8

7,768

219,835

NET CURRENT ASSETS

208,965

252,585

TOTAL ASSETS LESS CURRENT LIABILITIES

760,303

804,017

CREDITORS

Amounts falling due after more than one year

9

153,210

153,210

NET ASSETS

607,093

650,807

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

606,993

650,707

SHAREHOLDERS' FUNDS

607,093

650,807

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 16 October 2026 and were signed on its behalf by:

Mr S Turner - Director

1.	STATUTORY INFORMATION

EST Financial 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.

Fixtures and fittings

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

and 31 August 2026

3,880

DEPRECIATION

At 1 September 2025

3,503

Charge for year

94

At 31 August 2026

3,597

NET BOOK VALUE

At 31 August 2026

283

At 31 August 2025

377

5.	FIXED ASSET INVESTMENTS

Interest in

other

participating

interests

£

COST

At 1 September 2025

and 31 August 2026

551,055

NET BOOK VALUE

At 31 August 2026

551,055

At 31 August 2025

551,055

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Other debtors

14,540

-

Amounts falling due after more than one year:

Other debtors

61,285

61,285

Aggregate amounts

75,825

61,285

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unlisted investments

135,338

404,979

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

4,500

Taxation and social security

2,195

215,335

Other creditors

5,573

-

7,768

219,835

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

153,210

153,210

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100