ESTATES & MANAGEMENT LIMITED

• ⚠

  Material uncertainty over going concern

  They acknowledge that these matters create material uncertainty over future cash flows and, consequently, over the Group's, of which the company is a member, long-term ability to continue as a going concern. Notwithstanding this, the directors believe the Company will continue to meet their liabilities as they fall due for at least twelve months from the date of approval of these financial statements, and accordingly, the accounts continue to be prepared on a going concern basis.

1. ESTATES & MANAGEMENT LIMITED 1997-05-30 → present
2. REGALDALE LIMITED 1996-08-30 → 1997-05-30

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“They acknowledge that these matters create material uncertainty over future cash flows and, consequently, over the Group's, of which the company is a member, long-term ability to continue as a going concern. Notwithstanding this, the directors believe the Company will continue to meet their liabilities as they fall due for at least twelve months from the date of approval of these financial statements, and accordingly, the accounts continue to be prepared on a going concern basis.”

Significant events

• “The Leasehold Reform (Ground Rent) Act 2022 was enacted during 2022 and prohibits the inclusion of a ground rent exceeding a peppercorn on new long residential leases.”
• “On 24 May 2024, the Leasehold and Freehold Reform Act 2024 received Royal Assent. The aspect of this Act most likely to have a significant financial effect on the Group... relates to changes that reduce the premium payable to freeholders when leaseholders exercise their statutory rights to enfranchisement or lease extension.”
• “In October 2025, the High Court issued its judgment dismissing the judicial review brought by industry participants challenging aspects of the Government's leasehold reform measures contained in the 2024 Act.”
• “The Building Safety Act 2022 introduced the responsibility on the freeholder to fund the remediation of certain life-critical fire-safety defects on applicable residential buildings should the original developer or other responsible party not be available to provide funding.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +2.6%

  £14,720,584 → £15,097,187

• Cash

  +22.3%

  £4,488,561 → £5,490,491

• Net assets

  +7.2%

  £7,653,498 → £8,201,071

• Employees

  —

  Not reported

• Operating profit

  -58.4%

  £1,241,078 → £516,696

• Profit before tax

  -56.8%

  £1,267,292 → £547,573

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers