REGISTERED NUMBER: 03867232 (England and Wales)

Eastgrove Properties Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N M Shaw

Mr G G Shaw

SECRETARY:

Mr N M Shaw

REGISTERED OFFICE:

White Cottage

High Street

Barley

Royston

Hertfordshire

SG8 8HT

REGISTERED NUMBER:

03867232 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

751

-

Investment property

5

630,000

630,000

630,751

630,000

CURRENT ASSETS

Debtors

6

-

356

Cash at bank

49,704

49,224

49,704

49,580

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

15,906

17,059

NET CURRENT ASSETS

33,798

32,521

TOTAL ASSETS LESS CURRENT LIABILITIES

664,549

662,521

PROVISIONS FOR LIABILITIES

188

-

NET ASSETS

664,361

662,521

CAPITAL AND RESERVES

Called up share capital

8

50,060

50,060

Share premium

374,940

374,940

Fair value reserve

9

160,284

160,284

Retained earnings

79,077

77,237

SHAREHOLDERS' FUNDS

664,361

662,521

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mr G G Shaw - Director

1.	STATUTORY INFORMATION

Eastgrove Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

The application of FRS102 in these financial statements has had no effect on the profit and loss or the balance sheet for this year or the previous year.

Turnover

Turnover represents amounts chargeable in respect of rental income and recharged services and is recognised when receivable.

Tangible fixed assets

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

Office equipment

-

33% on cost

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 Profit and Loss Account, 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

Office

equipment

£

COST

Additions

1,126

At 31 March 2026

1,126

DEPRECIATION

Charge for year

375

At 31 March 2026

375

NET BOOK VALUE

At 31 March 2026

751

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

630,000

NET BOOK VALUE

At 31 March 2026

630,000

At 31 March 2025

630,000

The valuation of the investment property was made at 31 March 2026 by George Shaw, a director of the company, on an open market basis. No depreciation is provided in respect of this property. On an historical cost basis the property would have been included at an original cost of £469,716.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

356

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

9,213

12,009

Other creditors

6,693

5,050

15,906

17,059

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50,060

Ordinary

£1

50,060

50,060

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

160,284