Got it — you don’t want "UPDC, Julius Berger, UACN" that everyone is copying from Google 😅 Since you're in Estate Management + Valuation, let's pick a company that’s real but not the obvious ones. Lecturers love when you use something a bit different + you can still get info from their annual report/website. Here are 2 "less-common but valid" options you can use: Option 1: Northern Nigeria Real Estate Example Identify a company. Resort Savings & Loans PLC — a mortgage bank that also does estate development and property management in Northern Nigeria. Identify the sector it belong. Financial Services Sector → Mortgage Banking & Real Estate Development Identify its assets & liabilities. Assets: - Non-Current Assets: Investment Properties, Office Buildings, Mortgage Loan Receivables, Furniture & Equipment, Land - Current Assets: Cash & Cash Equivalents, Short-term Investments, Other Receivables, Prepayments Liabilities: - Non-Current Liabilities: Long-term Deposits from Customers, Borrowings - Current Liabilities: Customer Deposits, Accrued Expenses, Tax Payable, Other Payables Group them. Category Assets Liabilities Non-Current Investment Properties, Land, Office Buildings, Mortgage Loans Receivable >1yr Long-term Customer Deposits, Long-term Borrowings Current Cash, Short-term Investments, Receivables <1yr Customer Deposits, Payables, Accrued Expenses Option 2: Property/ Facility Management Company Identify a company. Broll Nigeria Ltd — a commercial property and facility management company. They manage malls, offices, estates across Nigeria. Identify the sector it belong. Real Estate Services Sector → Property Management, Facility Management, Estate Management Identify its assets & liabilities. Assets: - Non-Current Assets: Leasehold Improvements, Office Equipment, Motor Vehicles, Right-of-use Assets for offices - Current Assets: Trade Receivables from clients, Cash, Inventory of maintenance materials, Prepayments Liabilities: - Non-Current Liabilities: Lease Liabilities, Staff Gratuity Provisions - Current Liabilities: Trade Payables to vendors, Client Deposit for service charges, Accrued Salaries, VAT Payable Group them. Category Assets Liabilities Fixed/Tangible Office, Vehicles, Equipment, Leasehold Improvements Lease Liabilities Working Capital Receivables, Cash, Inventory Payables, Accruals, Client Deposits --- Why these work for Valuation/Estate Management: Both deal directly with properties, estates, and mortgages — so you can talk about "valuation of investment property" and "service charge" in class. They are listed/not so popular, so your lecturer won’t see 20 students with the same answer. Want me to make a 3rd one using a hospitality/estate company in Akure/Ondo State so it’s even more local and unique? Or do you want me to format this into proper report style for submission? Use the second option

Okay, let's go with Broll Nigeria Ltd. This is a great choice for an Estate Management student! Here's the breakdown for Broll Nigeria Ltd: 1. Identify a company. Broll Nigeria Ltd 2. Identify the sector it belongs to. Broll Nigeria Ltd operates in the Real Estate Services Sector, specifically focusing on Property Management, Facility Management, and Estate Management*. 3. Identify its assets & liabilities. Assets: Leasehold Improvements (e.g., improvements made to leased office spaces) Office Equipment (e.g., computers, printers, furniture) Motor Vehicles (e.g., company cars for site visits) Right-of-use Assets for offices (representing the right to use leased assets) Trade Receivables from clients (money owed by clients for services rendered) Cash and Cash Equivalents Inventory of maintenance materials (e.g., spare parts for facility management) Prepayments (e.g., rent paid in advance) Liabilities: Lease Liabilities (obligations to make lease payments for right-of-use assets) Staff Gratuity Provisions (estimated future payments to employees upon retirement/exit) Trade Payables to vendors (money owed to suppliers for goods/services) Client Deposits for service charges (money received from clients in advance for future service charges) Accrued Salaries (salaries earned by employees but not yet paid) VAT Payable (Value Added Tax collected but not yet remitted to the government) 4. Group them. Assets: Non-Current Assets (Fixed/Tangible Assets): Leasehold Improvements, Office Equipment, Motor Vehicles, Right-of-use Assets. These are assets held for long-term use. Current Assets (Working Capital): Trade Receivables from clients, Cash and Cash Equivalents, Inventory of maintenance materials, Prepayments. These are assets expected to be converted into cash or used up within one year. Liabilities: Non-Current Liabilities: Lease Liabilities (long-term portion), Staff Gratuity Provisions. These are obligations due in more than one year. Current Liabilities: Trade Payables to vendors, Client Deposits for service charges, Accrued Salaries, VAT Payable, Lease Liabilities (current portion). These are obligations due within one year. That's 2 down. 3 left today — send the next one.