REGISTERED NUMBER: 00742959 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

L.H.C. PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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 .

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

12.

RESERVES

Fair

value

reserve

£

At 6 April 2024

224,598

Fair value movement

51,000

At 5 April 2025

275,598