2023-09-232025-02-282025-02-28false15158180LEXHAM CAPITAL PARTNERS 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LEXHAM CAPITAL PARTNERS LTD

Registered Number
15158180
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

LEXHAM CAPITAL PARTNERS LTD
Company Information
for the period from 23 September 2023 to 28 February 2025

Director

PERKS, Dominic Anthony Charles

Registered Address

25 Eccleston Place
London
SW1W 9NF

Registered Number

15158180 (England and Wales)
LEXHAM CAPITAL PARTNERS LTD
Balance Sheet as at
28 February 2025

Notes

2025

£

£

Fixed assets
Intangible assets326,717
Tangible assets420,718
47,435
Current assets
Debtors1,804,475
Current asset investments4,883,750
Cash at bank and on hand1,203,264
7,891,489
Creditors amounts falling due within one year(114,102)
Net current assets (liabilities)7,777,387
Total assets less current liabilities7,824,822
Net assets7,824,822
Capital and reserves
Called up share capital1,450
Share premium5,498,365
Profit and loss account2,325,007
Shareholders' funds7,824,822
The financial statements were approved and authorised for issue by the Director on 23 June 2025, and are signed on its behalf by:
PERKS, Dominic Anthony Charles
Director
Registered Company No. 15158180
LEXHAM CAPITAL PARTNERS LTD
Notes to the Financial Statements
for the period ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

2025
Average number of employees during the year5
3.Intangible assets

Total

£
Cost or valuation
Additions28,000
At 28 February 2528,000
Amortisation and impairment
Charge for year1,283
At 28 February 251,283
Net book value
At 28 February 2526,717
At 22 September 23-
4.Tangible fixed assets

Total

£
Cost or valuation
Additions21,704
At 28 February 2521,704
Depreciation and impairment
Charge for year986
At 28 February 25987
Net book value
At 28 February 2520,718
At 22 September 23-
5.Fixed asset investments