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Registered number: 16446580

Sowerby Estates Limited

ACCOUNTS

FOR THE 384 DAY PERIOD ENDED 31/05/2026

Prepared By:

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Sowerby Estates Limited

ACCOUNTS

FOR THE 384 DAY PERIOD ENDED 31/05/2026

DIRECTORS

E D Little

A Little

Mrs. K Little

REGISTERED OFFICE

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 16446580

ACCOUNTANTS

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Sowerby Estates Limited

ACCOUNTS
FOR THE384 DAY PERIODENDED31/05/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Sowerby Estates Limited

BALANCE SHEET AT 31/05/2026
						2026
		Notes				£
FIXED ASSETS
Tangible assets		3				667,076
CURRENT ASSETS
Cash at bank and in hand				4,572
				4,572
CREDITORS: Amounts falling due within one year		5		538,359
NET CURRENT LIABILITIES						(533,787)
TOTAL ASSETS LESS CURRENT LIABILITIES						133,289
CREDITORS: Amounts falling due after more than one year		6				176,871
NET LIABILITIES						(43,582)
CAPITAL AND RESERVES
Called up share capital		8				200
Profit and loss account						(43,782)
SHAREHOLDERS' FUNDS						(43,582)
For the year ending 31/05/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/09/2026 and signed on their behalf by
.............................
E D Little
Director

Sowerby Estates Limited

NOTES TO THE ACCOUNTS

FOR THE 384 DAY PERIOD ENDED 31/05/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings		15%

1c. Investment Properties

Investment properties are measured at fair value, with changes in fair value recognised in profit or loss. No depreciation is provided on such property.

2. EMPLOYEES
				2026
				No.		No.
Average number of employees				-

3. TANGIBLE FIXED ASSETS
		Fixtures
		and Fittings		Total
		£		£
Cost
Additions		53,565		53,565
At 31/05/2026		53,565		53,565
Depreciation
For the 384 day period		5,357		5,357
At 31/05/2026		5,357		5,357
Net Book Amounts
At 31/05/2026		48,208		48,208

Sowerby Estates Limited

4. INVESTMENT PROPERTIES
		Investment
		Properties		Total
		£		£
Fair value
Additions		618,868		618,868
At 31/05/2026		618,868		618,868

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026
				£
Directors current account - E D Little				48,391
Directors current account - A & K Little				222,700
Bank loans				140,432
Trade creditors				3,636
Other creditors				122,000
Accruals				1,200
				538,359

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026
				£
Bank loans (secured) >1yr				176,871
				176,871

7. SECURED CREDITORS
				2026
				£
Amount of bank loans and overdrafts which are secured				317,303
Bank loans are secured by way of legal charges over the company's investment properties.

Sowerby Estates Limited

8. SHARE CAPITAL				2026
				£
Allotted, issued and fully paid:
100 A shares of £1 each				100
100 B shares of £1 each				100
				200

9. RELATED PARTY TRANSACTIONS

No remuneration or dividends were paid to the directors during the period. At the balance sheet date £271,091 was owed to the directors. The loans are unsecured, interest free and repayable on demand.