A N Estates Ltd - Accounts

A N Estates Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

A N Estates Ltd Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts A N Estates Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A N Estates Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of A N Estates Ltd , as a body, in accordance with the terms of our engagement letter dated 05 November 2026. Our work has been undertaken solely to prepare for your approval the accounts of A N Estates Ltd and state those matters that we have agreed to state to the Board of Directors of A N Estates Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A N Estates Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that A N Estates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit A N Estates Ltd. You consider that A N Estates Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of A N Estates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Mayfair Associates London Ltd 69 Banstead Road Carshalton SM5 3NP 05 November 2026 1

A N Estates Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts A N Estates Ltd for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A N Estates Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of A N Estates Ltd , as a body, in accordance with the terms of our engagement letter dated 05 November 2026. Our work has been undertaken solely to prepare for your approval the accounts of A N Estates Ltd and state those matters that we have agreed to state to the Board of Directors of A N Estates Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A N Estates Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A N Estates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit A N Estates Ltd. You consider that A N Estates Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A N Estates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Mayfair Associates London Ltd
69 Banstead Road
Carshalton
SM5 3NP
05 November 2026

1

A N Estates Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	92,459	112,798
		92,459	112,798
Current assets
Debtors		16,780	8,939
Cash at bank and in hand		285,479	201,926
		302,259	210,865
Creditors: amount falling due within one year		(105,417)	(89,845)
Net current assets		196,842	121,020

Total assets less current liabilities		289,301	233,818
Creditors: amount falling due after more than one year		(35,445)	(63,641)
Net assets		253,856	170,177

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		253,756	170,077
Shareholders' funds		253,856	170,177

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 05 November 2026 and were signed by:

-------------------------------
Sivalingam Vaseekaran
Director

2

A N Estates Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

A N Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 07500811, registration address 410 Rayners Lane, Pinner, England, HA5 5DY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	5 Years Reducing Balance
Motor Vehicles	5 Years Reducing Balance
Computer Equipment	5 Years Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 8 (2025 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	47,688	112,750	2,479	162,917
Additions	-	-	2,473	2,473
Disposals	-	-	-	-
At 31 March 2026	47,688	112,750	4,952	165,390
Depreciation
At 01 April 2025	37,755	12,171	193	50,119
Charge for year	1,987	20,116	709	22,812
On disposals	-	-	-	-
At 31 March 2026	39,742	32,287	902	72,931
Net book values
Closing balance as at 31 March 2026	7,946	80,463	4,050	92,459
Opening balance as at 01 April 2025	9,933	100,579	2,286	112,798

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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