REGISTERED NUMBER: 07383519 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

LILLYHALL PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

T H M Offer

R Offer

Mrs L E Offer

G Offer

A Offer

Registered office:

Outer Barge

1 Panther Quay

22 Old Bridge Street

Hampton Wick

Surrey

KT1 4BU

Registered number:

07383519 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

631,193

453,802

Current assets

Stocks

2,860,227

2,860,227

Debtors

5

101,316

107,331

Cash at bank

17,525

59,995

2,979,068

3,027,553

Creditors

Amounts falling due within one year

6

72,416

74,482

Net current assets

2,906,652

2,953,071

Total assets less current liabilities

3,537,845

3,406,873

Creditors

Amounts falling due after more than one year

7

1,402,748

1,580,935

Net assets

2,135,097

1,825,938

Capital and reserves

Called up share capital

8

50,000

50,000

Retained earnings

9

2,085,097

1,775,938

Shareholders' funds

2,135,097

1,825,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 December 2025 and were signed on its behalf by:

G Offer - Director

1.	Statutory information

Lillyhall 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.	Accounting policies

Basis of preparing the financial statements

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

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

3.	Employees and directors

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

4.	Tangible fixed assets

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Cost or valuation

At 1 April 2024

444,512

15,484

459,996

Revaluations

180,488

-

180,488

At 31 March 2025

625,000

15,484

640,484

Depreciation

At 1 April 2024

-

6,194

6,194

Charge for year

-

3,097

3,097

At 31 March 2025

-

9,291

9,291

Net book value

At 31 March 2025

625,000

6,193

631,193

At 31 March 2024

444,512

9,290

453,802

Cost or valuation at 31 March 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2023

(40,820

)

-

(40,820

)

Valuation in 2024

(38,128

)

-

(38,128

)

Valuation in 2025

180,489

-

180,489

Cost

523,459

15,484

538,943

625,000

15,484

640,484

5.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

24,137

19,710

Other debtors

250

250

Prepayments and accrued income

-

636

24,387

20,596

Amounts falling due after more than one year:

Amounts owed by associates

76,929

86,735

Aggregate amounts

101,316

107,331

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,777

8,211

Tax

44,095

37,209

VAT

3,628

3,479

Accrued expenses

21,916

25,583

72,416

74,482

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Loan from Offer Group Ltd

1,010,000

1,280,000

Other creditors

25,500

25,499

Directors' loan accounts

367,248

275,436

1,402,748

1,580,935

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,000

Ordinary A

£1

20,000

20,000

30,000

Ordinary B

£1

30,000

30,000

50,000

50,000

9.

Reserves

Retained

earnings

£

At 1 April 2024

1,775,938

Profit for the year

309,159

At 31 March 2025

2,085,097