LVMT Properties Ltd 31/05/2025 iXBRL

Company registration number: 11343094

LVMT Properties Ltd

Unaudited filleted financial statements

31 May 2025

LVMT Properties Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

LVMT Properties Ltd

Directors and other information


	Directors	Miss Lorraine McClelland


	Company number	11343094


	Registered office	Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN


	Accountants	Censis
		Exchange Building
		66 Church Sreet
		Hartlepool
		TS24 7DN

LVMT Properties Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of LVMT Properties Ltd

Year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LVMT Properties Ltd for the year ended 31 May 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of LVMT Properties Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of LVMT Properties Ltd and state those matters that we have agreed to state to the board of directors of LVMT Properties Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LVMT Properties Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that LVMT Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of LVMT Properties Ltd. You consider that LVMT Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LVMT Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Censis

Chartered Accountants

Exchange Building

66 Church Sreet

Hartlepool

TS24 7DN

8 December 2025

LVMT Properties Ltd

Statement of financial position

31 May 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	4	120,000		120,000
		_______		_______
			120,000		120,000

Current assets
Cash at bank and in hand		1,731		440
		_______		_______
		1,731		440
Creditors: amounts falling due
within one year	5	( 37,262)		( 34,441)
		_______		_______
Net current liabilities			( 35,531)		( 34,001)
			_______		_______
Total assets less current liabilities			84,469		85,999

Creditors: amounts falling due
after more than one year	6		( 78,642)		( 79,714)
			_______		_______
Net assets			5,827		6,285
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			5,826		6,284
			_______		_______
Shareholders funds			5,827		6,285
			_______		_______

For the year ending 31 May 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 December 2025 , and are signed on behalf of the board by:

Miss Lorraine McClelland

Director

Company registration number: 11343094

LVMT Properties Ltd

Notes to the financial statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Censis, Exchange Building, 66 Church Street, Hartlepool, TS24 7DN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Investments

	Investment property	Total
	£	£
Cost
At 1 June 2024 and 31 May 2025	120,000	120,000
	_______	_______
Carrying amount
At 31 May 2025	120,000	120,000
	_______	_______
At 31 May 2024	120,000	120,000
	_______	_______

Investment property is valued on an open market basis, at the year-end, by the director.

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	37,262	34,441
	_______	_______

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

	2025	2024
	£	£
Bank loans and overdrafts	78,642	79,714
	_______	_______

7. Controlling party

For the whole year the company was under the control of the director.