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Company No: 10696221 (England and Wales)

# LAURA HILL INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

LAURA HILL INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

LAURA HILL INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 August 2025
LAURA HILL INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 67 |  | 104
Investment property | 4 | 4,184,340 |  | 4,469,340
Investments | 5 | 0 |  | 1
|  | 4,184,407 |  | 4,469,445
Current assets |  |  |  |
Debtors | 6 | 13,238 |  | 12,984
Investments | 7 | 1,547,152 |  | 1,338,936
Cash at bank and in hand |  | 432,479 |  | 119,363
|  | 1,992,869 |  | 1,471,283
Creditors: amounts falling due within one year | 8 | ( 86,688) |  | ( 249,068)
Net current assets |  | 1,906,181 |  | 1,222,215
Total assets less current liabilities |  | 6,090,588 |  | 5,691,660
Provision for liabilities |  | ( 214,764) |  | ( 242,464)
Net assets |  | 5,875,824 |  | 5,449,196
Capital and reserves |  |  |  |
Called-up share capital |  | 4 |  | 4
Fair value reserve |  | 1,055,244 |  | 676,966
Profit and loss account |  | 4,820,576 |  | 4,772,226
Total shareholders' funds |  | 5,875,824 |  | 5,449,196

For the financial year ending 31 August 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Laura Hill Investments Limited (registered number: 10696221) were approved and authorised for issue by the Board of Directors on 19 January 2026. They were signed on its behalf by:

C J Hill Director |  | S Hill Director

LAURA HILL INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
LAURA HILL INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Laura Hill Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goodwood House, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the rental amounts due on the investment properties held in the period. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
the amount of rent can be reliably measured;
It is confirmed that the rent is due to the entity.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment | 5 years straight line

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 350 |  | 350
At 31 August 2025 | 350 |  | 350
Accumulated depreciation |  |  |
At 01 September 2024 | 246 |  | 246
Charge for the financial year | 37 |  | 37
At 31 August 2025 | 283 |  | 283
Net book value |  |  |
At 31 August 2025 | 67 |  | 67
At 31 August 2024 | 104 |  | 104

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 4,469,340
Additions | 159,279
Fair value movement | 40,721
Disposals | (485,000)
As at 31 August 2025 | 4,184,340

#### 5. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 September 2024 | 1
Disposals | ( 1)
At 31 August 2025 | 0
Carrying value at 31 August 2025 | 0
Carrying value at 31 August 2024 | 1

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by own subsidiaries | 0 |  | 537
Other debtors | 13,238 |  | 12,447
| 13,238 |  | 12,984

#### 7. Current asset investments

| 2025 |  | 2024
| £ |  | £
Listed investments – at fair value | 1,547,542 |  | 1,338,936

The fair value of listed investments, which are all traded in active markets, was determined with reference to the quoted market price at the reporting date.

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,716 |  | 2,839
Taxation and social security | 56,785 |  | 56,384
Other creditors | 27,187 |  | 189,845
| 86,688 |  | 249,068