| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| LEMUR INVESTMENTS LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| LEMUR INVESTMENTS LIMITED |
| LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807) |
| Contents of the Financial Statements |
| for the year ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Chartered Accountants' Report | 5 |
| LEMUR INVESTMENTS LIMITED |
| Company Information |
| for the year ended 31 March 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Springfield House |
| 99/101 Crossbrook Street |
| Waltham Cross |
| Hertfordshire |
| EN8 8JR |
| LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Other reserves | 7 |
| Retained earnings | 7 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807) |
| Notes to the Financial Statements |
| for the year ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Lemur Investments Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover represents rents, ground rents, registration fees and lease extensions receivable. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| The freehold investment properties are shown at fair value as per FRS 102 and are valued by the directors, any surplus or deficit arising is transferred through the profit & loss. No depreciation is provided and the directors consider that this accounting policy results in the accounts giving a true and fair view. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2024 |
| and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Land and buildings relate to freehold investment properties. The directors have valued the freehold investment properties within the accounts to be in the reflection of the market value as at the year end. |
| LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Cost or valuation at 31 March 2025 is represented by: |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| Valuation in 2025 | 503,908 | - | 503,908 |
| Cost | 130,642 | 3,335 | 133,977 |
| 634,550 | 3,335 | 637,885 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 7. | RESERVES |
| Retained | Other |
| earnings | reserves | Totals |
| £ | £ | £ |
| At 1 April 2024 | 980,114 |
| Profit for the year |
| At 31 March 2025 | 1,027,049 |
| Included within the retained earnings reserves is £503,908 of none distributable reserves. This is in relation to the revaluation reserve of the Freehold Property. |
| 8. | ULTIMATE CONTROLLING PARTY |
| The shares in Lemur Investments Limited are held by various individual shareholders and therefore there is no ultimate controlling party. |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Lemur Investments Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lemur Investments Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Lemur Investments Limited, as a body, in accordance with the terms of our engagement letter dated 30 March 2009. Our work has been undertaken solely to prepare for your approval the financial statements of Lemur Investments Limited and state those matters that we have agreed to state to the Board of Directors of Lemur Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lemur Investments Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Lemur Investments Limited 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 profit of Lemur Investments Limited. You consider that Lemur Investments Limited 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 Lemur Investments Limited. 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. |
| Chartered Accountants |
| Springfield House |
| 99/101 Crossbrook Street |
| Waltham Cross |
| Hertfordshire |
| EN8 8JR |