Company registration number 04580132 (England and Wales)
EWLANDLETTINGS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
EWLANDLETTINGS LIMITED
COMPANY INFORMATION
Director
Mr W B Hobson
Secretary
Mrs L J Hobson
Company number
04580132
Registered office
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
Accountants
Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
EWLANDLETTINGS LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Balance sheet
3 - 4
Statement of changes in equity
5
Notes to the financial statements
6 - 9
EWLANDLETTINGS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The director presents his annual report and financial statements for the year ended 31 March 2026.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr W B Hobson
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr W B Hobson
Director
7 July 2026
EWLANDLETTINGS LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EWLANDLETTINGS LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ewlandlettings Limited for the year ended 31 March 2026 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Ewlandlettings Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Ewlandlettings Limited and state those matters that we have agreed to state to the Board of Directors of Ewlandlettings Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ewlandlettings Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Ewlandlettings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ewlandlettings Limited. You consider that Ewlandlettings Limited 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 financial statements of Ewlandlettings Limited. 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 f inancial statements.

Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
7 July 2026
EWLANDLETTINGS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
4
1,680,000
1,680,000
Current assets
Debtors
5
37,215
35,200
Cash at bank and in hand
27,615
17,882
64,830
53,082
Creditors: amounts falling due within one year
6
(69,512)
(66,828)
Net current liabilities
(4,682)
(13,746)
Total assets less current liabilities
1,675,318
1,666,254
Creditors: amounts falling due after more than one year
7
(299,365)
(311,509)
Provisions for liabilities
(115,329)
(115,329)
Net assets
1,260,624
1,239,416
Capital and reserves
Called up share capital
8
225,000
225,000
Share premium account
7,431
7,431
Other reserves
670,731
670,731
Profit and loss reserves
10
357,462
336,254
Total equity
1,260,624
1,239,416
EWLANDLETTINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 4 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 July 2026
Mr W B Hobson
Director
Company registration number 04580132 (England and Wales)
EWLANDLETTINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Share capital
Share premium account
Fair value reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2024
225,000
7,431
631,085
321,490
1,185,006
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
-
56,660
56,660
Dividends
-
-
-
(2,250)
(2,250)
Transfers
-
-
-
(39,646)
(39,646)
Other movements
-
-
39,646
-
39,646
Balance at 31 March 2025
225,000
7,431
670,731
336,254
1,239,416
Year ended 31 March 2026:
Profit and total comprehensive income
-
-
-
23,458
23,458
Dividends
-
-
-
(2,250)
(2,250)
Balance at 31 March 2026
225,000
7,431
670,731
357,462
1,260,624
EWLANDLETTINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Company information

Ewlandlettings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Victoria House, 178-180 Fleet Road, Fleet, Hampshire, GU51 4DA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover relates to rental income received and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised straight-line over the rental period.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument.

Basic financial assets

Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Basic financial liabilities

Creditors are included at their nominal value and are not interest bearing unless otherwise stated in the notes to the financial statements.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EWLANDLETTINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
EWLANDLETTINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
1,680,000

As of 31 March 2026, the director is of the opinion that the open market value of the investment properties have stayed the same since the previous revaluation conducted at the financial year-end on 31 March 2025. This change is attributed to current selling prices of local properties. The valuation was carried out on an open market value basis, with reference to market evidence, including transaction prices of comparable properties.

The director believes that these valuations provide a reasonable estimate of fair value.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
893,940
893,940
Accumulated depreciation
-
-
Carrying amount
893,940
893,940
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
37,215
35,200
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
10,066
8,760
Other creditors
59,446
58,068
69,512
66,828
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
299,365
311,509
EWLANDLETTINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
225,000
225,000
225,000
225,000
9
Fair value reserve
2026
2025
£
£
At the beginning of the year
670,731
631,085
Other movements
-
39,646
At the end of the year
670,731
670,731
10
Profit and loss reserves
2026
2025
£
£
At the beginning of the year
336,254
321,490
Adjusted balance
336,254
321,490
Profit for the year
23,458
56,660
Dividends declared and paid in the year
(2,250)
(2,250)
Transfer to reserves
-
0
(39,646)
At the end of the year
357,462
336,254
11
Related party transactions
Transactions with related parties

As at 31 March 202 6, the amount outstanding loaned to the company by the director and his wife was £317,365 (202 5 - £329,509). Interest is chargeable on these loans at 7%-8%. The sum of £299,365 (202 5 - £311,509) is shown as other creditors in amounts repayable after more than one year as repayment is not envisaged for the foreseeable future.

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