THE LODGE PROPERTY HOLDINGS LIMITED

THE LODGE PROPERTY HOLDINGS LIMITED
Contents Page
For the year ended 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

THE LODGE PROPERTY HOLDINGS LIMITED Accountants' Report For the year ended 30 April 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. iExcel Accountants Ltd 30 April 2025 .................................................... iExcel Accountants Ltd 2a Connaught Avenue London United Kingdom E4 7AA 13 August 2025 1

THE LODGE PROPERTY HOLDINGS LIMITED
Accountants' Report
For the year ended 30 April 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
iExcel Accountants Ltd
30 April 2025

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

iExcel Accountants Ltd
2a Connaught Avenue
London
United Kingdom
E4 7AA
13 August 2025

1

THE LODGE PROPERTY HOLDINGS LIMITED
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	650,455	650,000
		650,455	650,000
Current assets
Cash at bank and in hand		2,316	957
Creditors: amount falling due within one year		(506,005)	(637,689)
Net current assets		(503,689)	(636,732)

Total assets less current liabilities		146,766	13,268
Creditors: amount falling due after more than one year		(130,105)	0
Net assets		16,661	13,268

Capital and reserves
Called up share capital		100	100
Reserves	4	13,774	13,774
General Reserves	5	(606)	32,729
Profit and loss account		3,393	(33,335)
Shareholders' funds		16,661	13,268

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 13 August 2025 and were signed on its behalf by:

-------------------------------
PETERS Gregory James
Director

2

THE LODGE PROPERTY HOLDINGS LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

The Lodge Property Holdings Limited, registered number 12255943, is a company limited by shares, incorporated in England and Wales. The registered office address is 3 Newick Place, 105 Marine Drive, BN2 7GE

The principal activity of the company is letting and management of owned real estate

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

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:

Computer Equipment

25% Reducing Balance

Investment properties

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss

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.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Investment properties	Total
	£	£	£
At 01 May 2024	-	650,000	650,000
Additions	508	-	508
Disposals	-	-	-
At 30 April 2025	508	650,000	650,508
Depreciation
At 01 May 2024	-	-	-
Charge for year	53	-	53
On disposals	-	-	-
At 30 April 2025	53	-	53
Net book values
Closing balance as at 30 April 2025	455	650,000	650,455
Opening balance as at 01 May 2024	-	650,000	650,000

4.

General Reserves

	2025 £	2024 £
General Reserve	32,729	0
General Reserve b/fwd	(33,335)	32,729
	(606)	32,729

3

Registered Number: 12255943
England and Wales
THE LODGE PROPERTY HOLDINGS LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025