Company No: 10060030 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,126,402		5,126,006
		5,126,402		5,126,006
Current assets
Debtors	4	130,081		63,318
Cash at bank and in hand		9,633		13,012
		139,714		76,330
Creditors: amounts falling due within one year	5	( 904,807)		( 937,170)
Net current liabilities		(765,093)		(860,840)
Total assets less current liabilities		4,361,309		4,265,166
Creditors: amounts falling due after more than one year	6	( 3,798,850)		( 3,803,490)
Net assets		562,459		461,676
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		562,359		461,576
Total shareholder's funds		562,459		461,676

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Lime Estates Property Holdings Ltd (registered number: 10060030) were approved and authorised for issue by the Director on 15 October 2025. They were signed on its behalf by:

Mr G M Thornton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lime Estates Property Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 8 Cerne Abbas, 46 The Avenue, Poole, Dorset, BH13 6HF.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts. The company recognises revenue when the value of services provided to date can be reliably measured.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements	not depreciated
Investment property	not depreciated
Vehicles	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

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

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Leasehold improve- ments		Investment property		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	3,199,760		1,925,000		7,000		0		5,131,760
Additions	0		0		0		850		850
At 31 March 2025	3,199,760		1,925,000		7,000		850		5,132,610
Accumulated depreciation
At 01 April 2024	0		0		5,754		0		5,754
Charge for the financial year	0		0		312		142		454
At 31 March 2025	0		0		6,066		142		6,208
Net book value
At 31 March 2025	3,199,760		1,925,000		934		708		5,126,402
At 31 March 2024	3,199,760		1,925,000		1,246		0		5,126,006

4. Debtors

	2025		2024
	£		£
Trade debtors	0		1,134
Amounts owed by related parties	98,999		56,700
Other debtors	31,082		5,484
	130,081		63,318

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,376		11,321
Trade creditors	3,167		4,471
Amounts owed to related parties	261,741		269,141
Taxation and social security	33,450		20,071
Other creditors	596,073		632,166
	904,807		937,170

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured £ 3,793,605)	3,798,850		3,803,490

Bank loans are secured on the properties to which they relate.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured)	3,793,605		3,768,239

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100