IRIS Accounts Production v25.4.0.155 00742959 Board of Directors 6.4.24 5.4.25 5.4.25 false true false false true false Fair value model Ordinary 1.00000 Ordinary A shares 1.00000 Ordinary B shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00742959 2024-04-05 00742959 2025-04-05 00742959 2024-04-06 2025-04-05 00742959 2023-04-05 00742959 2023-04-06 2024-04-05 00742959 2024-04-05 00742959 ns15:EnglandWales 2024-04-06 2025-04-05 00742959 ns14:PoundSterling 2024-04-06 2025-04-05 00742959 ns10:Director1 2024-04-06 2025-04-05 00742959 ns10:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 00742959 ns10:SmallEntities 2024-04-06 2025-04-05 00742959 ns10:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 00742959 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-06 2025-04-05 00742959 ns10:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 00742959 ns10:FullAccounts 2024-04-06 2025-04-05 00742959 ns10:OrdinaryShareClass1 2024-04-06 2025-04-05 00742959 ns10:OrdinaryShareClass2 2024-04-06 2025-04-05 00742959 ns10:OrdinaryShareClass3 2024-04-06 2025-04-05 00742959 ns10:Director2 2024-04-06 2025-04-05 00742959 ns10:RegisteredOffice 2024-04-06 2025-04-05 00742959 ns5:CurrentFinancialInstruments 2025-04-05 00742959 ns5:CurrentFinancialInstruments 2024-04-05 00742959 ns5:ShareCapital 2025-04-05 00742959 ns5:ShareCapital 2024-04-05 00742959 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-04-05 00742959 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-05 00742959 ns5:RetainedEarningsAccumulatedLosses 2025-04-05 00742959 ns5:RetainedEarningsAccumulatedLosses 2024-04-05 00742959 ns5:PlantMachinery 2024-04-06 2025-04-05 00742959 ns5:FurnitureFittings 2024-04-06 2025-04-05 00742959 ns5:ComputerEquipment 2024-04-06 2025-04-05 00742959 ns5:PlantMachinery 2024-04-05 00742959 ns5:PlantMachinery 2025-04-05 00742959 ns5:PlantMachinery 2024-04-05 00742959 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-05 00742959 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-05 00742959 ns5:AcceleratedTaxDepreciationDeferredTax 2025-04-05 00742959 ns5:AcceleratedTaxDepreciationDeferredTax 2024-04-05 00742959 ns5:DeferredTaxation 2024-04-05 00742959 ns5:DeferredTaxation 2024-04-06 2025-04-05 00742959 ns5:DeferredTaxation 2025-04-05 00742959 ns10:OrdinaryShareClass1 2025-04-05 00742959 ns10:OrdinaryShareClass2 2025-04-05 00742959 ns10:OrdinaryShareClass3 2025-04-05 00742959 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-05

REGISTERED NUMBER: 00742959 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

L.H.C. PROPERTIES LIMITED

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| L.H.C. PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 5 APRIL 2025

| DIRECTORS: | M J Dovey

| J R Dovey

| REGISTERED OFFICE: | C/O Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | 58 Stevenson Road

| Longstanton

| Cambridge

| Cambridgeshire

| CB24 3GY

| REGISTERED NUMBER: | 00742959 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

BALANCE SHEET

5 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 2,521 |  | 2,994 |  |

Investment property | 6 | 1,026,000 |  | 975,000 |  |

1,028,521 |  | 977,994 |  |

CURRENT ASSETS

Debtors | 7 | 1,984 |  | 2,140 |  |

Investments | 8 | 50,000 |  | - |  |

Cash and cash equivalents | 200,724 |  | 343,850 |  |

252,708 |  | 345,990 |  |

CREDITORS

Amounts falling due within one year | 9 | (18,582 | ) | (8,779 | ) |

NET CURRENT ASSETS | 234,126 |  | 337,211 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,262,647 |  | 1,315,205 |  |

PROVISIONS FOR LIABILITIES | 10 | (79,485 | ) | (53,854 | ) |

NET ASSETS | 1,183,162 |  | 1,261,351 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1,500 |  | 1,500 |  |

Fair value reserve | 12 | 275,598 |  | 224,598 |  |

Retained earnings | 906,064 |  | 1,035,253 |  |

SHAREHOLDERS' FUNDS | 1,183,162 |  | 1,261,351 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

BALANCE SHEET - continued

5 APRIL 2025

The 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

J R Dovey - Director

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

1. | STATUTORY INFORMATION

| L.H.C. Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 10% on cost

| Computer equipment | - | 25% on cost

| Investment property

| Investment property is held at fair value. Any aggregate change in fair value is recognised in the profit and loss account.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 6 April 2024 | 35,222 |  |

| Additions | 699 |  |

| At 5 April 2025 | 35,921 |  |

| DEPRECIATION

| At 6 April 2024 | 32,228 |  |

| Charge for year | 1,172 |  |

| At 5 April 2025 | 33,400 |  |

| NET BOOK VALUE

| At 5 April 2025 | 2,521 |  |

| At 5 April 2024 | 2,994 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 6 April 2024 | 975,000 |  |

| Revaluations | 51,000 |  |

| At 5 April 2025 | 1,026,000 |  |

| NET BOOK VALUE

| At 5 April 2025 | 1,026,000 |  |

| At 5 April 2024 | 975,000 |  |

| Fair value at 5 April 2025 is represented by:

£ |

| Valuation in 2021 | 154,334 |  |

| Valuation in 2024 | 100,000 |  |

| Valuation in 2025 | 51,000 |  |

| Cost | 720,666 |  |

1,026,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 709,885 |  | 709,885 |  |

| Investment property was valued on a fair value basis on 5 April 2025 by the directors .

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,984 |  | 2,140 |  |

8. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| One year property bond | 50,000 |  | - |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 13,417 |  | 3,356 |  |

| Other creditors | 5,165 |  | 5,423 |  |

18,582 |  | 8,779 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 456 |  | 336 |  |

| Deferred tax | 49,972 |  | 24,461 |  |

| Deferred Tax Additions | 29,057 |  | 29,057 |  |

79,485 |  | 53,854 |  |

| Deferred |

| tax |

£ |

| Balance at 6 April 2024 | 53,854 |  |

| Provided during year | 25,631 |  |

| Accelerated capital allowances |

| Deferred tax on |

| fair value movement |

| Balance at 5 April 2025 | 79,485 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 500 | Ordinary | £1 | 500 |  | 500 |  |

| 500 | Ordinary A shares | £1 | 500 |  | 500 |  |

| 500 | Ordinary B shares | £1 | 500 |  | 500 |  |

1,500 |  | 1,500 |  |

| L.H.C. PROPERTIES LIMITED (REGISTERED NUMBER: 00742959) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 6 April 2024 | 224,598 |  |

| Fair value movement | 51,000 |  |

| At 5 April 2025 | 275,598 |  |