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Registered number: 01351359
Lloyd Morris Properties Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Lloyd Morris Properties Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Lloyd Morris Properties Limited
Company Information
For The Year Ended 31 October 2025
Company Information

Director | Mrs R T Morris
Company Number | 01351359
Registered Office | Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

Page 1
Page 2
Lloyd Morris Properties Limited
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Lloyd Morris Properties Limited for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Lloyd Morris Properties Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member 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/membership/regulations-standards-and-guidance.
This report is made solely to the director of Lloyd Morris Properties Limited , as a body, in accordance with the terms of our engagement letter dated 01 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of Lloyd Morris Properties Limited and state those matters that we have agreed to state to the director of Lloyd Morris Properties Limited , 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 Lloyd Morris Properties Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Lloyd Morris Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lloyd Morris Properties Limited . You consider that Lloyd Morris Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Lloyd Morris Properties 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 financial statements.

ERC Accountants & Business Advisers Limited
26 January 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Lloyd Morris Properties Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 01351359

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,671,295 |  | 1,670,555
|  |  | 1,671,295 |  | 1,670,555
CURRENT ASSETS
Debtors | 5 | 1,110,030 |  | 550,030 |
Cash at bank and in hand |  | 131,062 |  | 699,346 |
|  | 1,241,092 |  | 1,249,376 |
Creditors: Amounts Falling Due Within One Year | 6 | (68,561 ) |  | (51,860 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,172,531 |  | 1,197,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,843,826 |  | 2,868,071
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (167,835 ) |  | (167,649 )
NET ASSETS |  |  | 2,675,991 |  | 2,700,422
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,675,891 |  | 2,700,322
SHAREHOLDERS' FUNDS |  |  | 2,675,991 |  | 2,700,422

Page 3
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Lloyd Morris Properties Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs R T Morris Director
26 January 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Lloyd Morris Properties Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Lloyd Morris Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01351359 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings | 25% reducing balance

2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Lloyd Morris Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Investment Properties | Fixtures and fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 1,670,000 | 3,420 | 1,673,420
Additions | - | 1,172 | 1,172
As at 31 October 2025 | 1,670,000 | 4,592 | 1,674,592
Depreciation
As at 1 November 2024 | - | 2,865 | 2,865
Provided during the period | - | 432 | 432
As at 31 October 2025 | - | 3,297 | 3,297
Net Book Value
As at 31 October 2025 | 1,670,000 | 1,295 | 1,671,295
As at 1 November 2024 | 1,670,000 | 555 | 1,670,555

Cost or valuation as at 31 October 2025 represented by:

| Investment Properties | Fixtures and fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 1,670,000 | 4,592 | 1,674,592
| 1,670,000 | 4,592 | 1,674,592

The directors believe that the investment properties valuation of £1,975,000 accurately reflects the fair value as at the balance sheet date.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,110,030 |  | 550,030

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 12,710 |  | 6,221
VAT | 7,238 |  | 3,520
Other creditors | 23,278 |  | 17,678
Accruals and deferred income | 2,690 |  | 2,231
Director's loan account | 22,645 |  | 22,210
| 68,561 |  | 51,860

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Page 7
Lloyd Morris Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company withdrew amounts totalling £53,406 (2024: £43,767), repaid £13,320 (2024: £14,912) and was issued dividends totalling £40,000 (2024: £29,000). At the balance sheet date the company owed the director £268 (The company owed the director 2024: £353).
A director of the company withdrew amounts totalling £20,000 (2024: £15,000), introduced amounts totalling £520 (2024: £312) and was issued dividends totalling £20,000 (2024: £29,000). At the balance sheet date the company owed the director £22,377 (2024: £21,857).
Dividends were paid to the directors in respect of their shareholdings totalling £72,000 (2024: £68,000).
The aggregate remuneration paid to key management personnel for the year was £7,050 (2024: £9,100).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
10. Profit and loss reserve
2025
Profit and loss distributable £2,005,848
Profit and loss non distributable £670,043
Reserves carried forward £2,675,891
2024
Profit and loss distributable £2,030,279
Profit and loss non distributable £670,043
Reserves carried forward £2,700,322
Page 7