REGISTERED NUMBER: 13857971 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 January 2026

for

Tetbury Estates Limited

Trading as

Tetbury Estates

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Pickering

REGISTERED OFFICE:

Building 2a - D Site Kemble Airfield

Kemble

Cirencester

GL7 6BA

REGISTERED NUMBER:

13857971 (England and Wales)

ACCOUNTANTS:

TC Bromhead Limited

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

FIXED ASSETS

Investments

4

25,000

25,000

Investment property

5

195,000

177,711

220,000

202,711

CURRENT ASSETS

Cash at bank

261

136

CREDITORS

Amounts falling due within one year

6

187,396

195,756

NET CURRENT LIABILITIES

(187,135

)

(195,620

)

TOTAL ASSETS LESS CURRENT LIABILITIES

32,865

7,091

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32,765

6,991

32,865

7,091

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 director acknowledges his 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 director and authorised for issue on 22 October 2026 and were signed by:

J Pickering - Director

1.	STATUTORY INFORMATION

Tetbury 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 as modified by the revaluation of certain assets.

Turnover

Rental income is recognised on a straight-line basis over the lease term. Rent received in advance for future periods is recorded as deferred income on the balance sheet until the relevant operating period occurs.

Investment property

The property is held at fair value. Any aggregate surplus or deficit arising from changes in fair value are recognised in the 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.

Investments

Unlisted investments are measured at fair value unless the value cannot be reliably measured. In which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

25,000

NET BOOK VALUE

At 31 January 2026

25,000

At 31 January 2025

25,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

177,711

Revaluations

17,289

At 31 January 2026

195,000

NET BOOK VALUE

At 31 January 2026

195,000

At 31 January 2025

177,711

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

17,289

Cost

177,711

195,000

The property is held at fair value which has been determined by the director at the year end through comparison to similar properties and their knowledge of the market.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

1,990

1,572

Other creditors

185,406

194,184

187,396

195,756