REGISTERED NUMBER: 14246112 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ELR ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Lawton

Mrs J Lawton

REGISTERED OFFICE:

100 Colindeep Lane

London

NW9 6HB

REGISTERED NUMBER:

14246112 (England and Wales)

ACCOUNTANTS:

Melinek Fine LLP

Chartered Accountants

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

FIXED ASSETS

Intangible assets

4

6,757

11,025

Tangible assets

5

820

1,093

Investments

6

56,518

56,518

Investment property

7

2,262,719

1,775,985

2,326,814

1,844,621

CURRENT ASSETS

Debtors

8

3,243

8,603

Cash at bank

22,777

14,368

26,020

22,971

CREDITORS

Amounts falling due within one year

9

694,917

784,894

NET CURRENT LIABILITIES

(668,897

)

(761,923

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,657,917

1,082,698

CREDITORS

Amounts falling due after more than one year

10

1,604,533

1,078,342

NET ASSETS

53,384

4,356

CAPITAL AND RESERVES

Called up share capital

200

200

Profit and loss account

53,184

4,156

53,384

4,356

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 22 October 2026 and were signed on its behalf by:

J L Lawton - Director

1.	STATUTORY INFORMATION

Elr 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Leased asset - right to use is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

12,803

AMORTISATION

At 1 April 2025

1,778

Charge for year

4,268

At 31 March 2026

6,046

NET BOOK VALUE

At 31 March 2026

6,757

At 31 March 2025

11,025

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

1,438

DEPRECIATION

At 1 April 2025

345

Charge for year

273

At 31 March 2026

618

NET BOOK VALUE

At 31 March 2026

820

At 31 March 2025

1,093

6.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 April 2025

and 31 March 2026

56,518

NET BOOK VALUE

At 31 March 2026

56,518

At 31 March 2025

56,518

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,775,985

Additions

486,734

At 31 March 2026

2,262,719

NET BOOK VALUE

At 31 March 2026

2,262,719

At 31 March 2025

1,775,985

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,530

7,041

Other debtors

713

1,562

3,243

8,603

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

48,744

Hire purchase contracts

3,428

4,008

Trade creditors

(1

)

-

Amounts owed to group undertakings

6,643

-

Taxation and social security

2,382

28,661

Other creditors

682,465

703,481

694,917

784,894

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

1,601,342

1,072,331

Hire purchase contracts

3,191

6,011

1,604,533

1,078,342