Companies House 03690931 2025-09-30 2025-09-30 2024-10-01 false iso4217:GBP xbrli:pure 03690931 2023-10-01 2024-09-30 03690931 2025-09-30 03690931 2024-10-01 2025-09-30 03690931 2024-09-30 03690931 curr:PoundSterling 2024-10-01 2025-09-30 03690931 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03690931 uk-bus:FRS102 2024-10-01 2025-09-30 03690931 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03690931 uk-bus:FullAccounts 2024-10-01 2025-09-30 03690931 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 03690931 uk-bus:Director1 2024-10-01 2025-09-30 03690931 uk-bus:Director2 2024-10-01 2025-09-30 03690931 uk-bus:Director3 2024-10-01 2025-09-30 03690931 uk-bus:Director4 2024-10-01 2025-09-30 03690931 uk-bus:Director5 2024-10-01 2025-09-30 03690931 uk-bus:Director6 2024-10-01 2025-09-30 03690931 uk-bus:Director7 2024-10-01 2025-09-30 03690931 uk-bus:Director8 2024-10-01 2025-09-30 03690931 uk-bus:Director9 2024-10-01 2025-09-30 03690931 uk-bus:Director10 2024-10-01 2025-09-30 03690931 uk-bus:Director11 2024-10-01 2025-09-30 03690931 uk-bus:Director12 2024-10-01 2025-09-30 03690931 uk-bus:Director13 2024-10-01 2025-09-30 03690931 uk-bus:Director14 2024-10-01 2025-09-30 03690931 uk-bus:Director15 2024-10-01 2025-09-30 03690931 uk-bus:Director16 2024-10-01 2025-09-30 03690931 uk-bus:Director17 2024-10-01 2025-09-30 03690931 uk-bus:Director18 2024-10-01 2025-09-30 03690931 uk-bus:Director19 2024-10-01 2025-09-30 03690931 uk-bus:Director20 2024-10-01 2025-09-30 03690931 uk-bus:Director21 2024-10-01 2025-09-30 03690931 uk-bus:CompanySecretary1 2024-10-01 2025-09-30 03690931 core:AfterOneYear 2025-09-30 03690931 core:AfterOneYear 2024-09-30 03690931 core:WithinOneYear 2025-09-30 03690931 core:WithinOneYear 2024-09-30 03690931 core:WithinOneYear 2024-10-01 2025-09-30 03690931 core:AfterOneYear 2025-09-30 03690931 core:AfterOneYear 2024-09-30 03690931 core:AfterOneYear 2024-10-01 2025-09-30 03690931 core:ShareCapital 2025-09-30 03690931 core:ShareCapital 2024-09-30 03690931 core:SharePremium 2025-09-30 03690931 core:SharePremium 2024-09-30 03690931 core:OtherReservesSubtotal 2025-09-30 03690931 core:OtherReservesSubtotal 2024-09-30 03690931 core:RevaluationReserve 2025-09-30 03690931 core:RevaluationReserve 2024-09-30 03690931 core:RetainedEarningsAccumulatedLosses 2025-09-30 03690931 core:RetainedEarningsAccumulatedLosses 2024-09-30 03690931 1 2024-10-01 2025-09-30 03690931 2 2024-10-01 2025-09-30 03690931 3 2024-10-01 2025-09-30 03690931 core:LandBuildings 2024-10-01 2025-09-30 03690931 core:LandBuildings 2025-09-30 03690931 core:LandBuildings 2023-10-01 2024-09-30 03690931 core:LandBuildings 2024-09-30 03690931 core:PlantMachinery 2024-10-01 2025-09-30 03690931 core:PlantMachinery 2025-09-30 03690931 core:PlantMachinery 2023-10-01 2024-09-30 03690931 core:PlantMachinery 2024-09-30 03690931 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 03690931 core:FurnitureFittingsToolsEquipment 2025-09-30 03690931 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 03690931 core:FurnitureFittingsToolsEquipment 2024-09-30 03690931 core:OfficeEquipment 2024-10-01 2025-09-30 03690931 core:OfficeEquipment 2025-09-30 03690931 core:OfficeEquipment 2023-10-01 2024-09-30 03690931 core:OfficeEquipment 2024-09-30 03690931 core:Vehicles 2024-10-01 2025-09-30 03690931 core:Vehicles 2025-09-30 03690931 core:Vehicles 2023-10-01 2024-09-30 03690931 core:Vehicles 2024-09-30 03690931 core:NetGoodwill 2024-10-01 2025-09-30 03690931 core:NetGoodwill 2025-09-30 03690931 core:NetGoodwill 2023-10-01 2024-09-30 03690931 core:NetGoodwill 2024-09-30 03690931 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 03690931 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 03690931 core:IntangibleAssetsOtherThanGoodwill 2023-10-01 2024-09-30 03690931 core:IntangibleAssetsOtherThanGoodwill 2024-09-30

# LAWTON LORNE LIMITED

## Company Registration Number:
03690931 (England and Wales)

## Unaudited statutory accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 1 October 2024

## End date: 30 September 2025

# LAWTON LORNE LIMITED

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# LAWTON LORNE LIMITED

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal activities of the company

The company's principal activity during the year continued to be that of property owning and management.

Additional information

Small company provisions This report has been prepared taking advantage of the special provisions applicable to small companies under the Companies Act 2006. Results and dividends The profit for the year after taxation amounted to £41990 (2024: £152053). Interim dividends totalling £99990 (2024: £173316) were paid during the year. Post balance sheet event See note 12. Note 12 Post Balance Sheet event The contract on the sale of a property - agreed STC as at both 30 September 2024 and 2025 - was finally exchanged and completed in October 2025.

Directors

The directors shown below have held office during the whole of the period from
1 October 2024 to 30 September 2025

Gregory Thomas
Roland Thomas
Joanna Thomas

Secretary Gregory Thomas

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 January 2026

And signed on behalf of the board by:
Name: Gregory Thomas
Status: Secretary

# LAWTON LORNE LIMITED

## Profit And Loss Account

for the Period Ended 30 September 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 166,679 | 205,081
Cost of sales: | ( 47,804 ) | ( 43,651 )
Gross profit(or loss): | 118,875 | 161,430
Administrative expenses: | ( 34,864 ) | ( 29,883 )
Operating profit(or loss): | 84,011 | 131,547
Interest receivable and similar income: | 165,973 | 162,932
Interest payable and similar charges: | ( 200,570 ) |
Profit(or loss) before tax: | 49,414 | 294,479
Tax: | ( 7,424 ) | ( 142,426 )
Profit(or loss) for the financial year: | 41,990 | 152,053

# LAWTON LORNE LIMITED

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 4,204,200 | 5,452,170
Investments: | 4 | 630,663 | 577,975
Total fixed assets: |  | 4,834,863 | 6,030,145
Current assets
Debtors: | 5 | 42,824 | 47,306
Cash at bank and in hand: |  | 1,646,064 | 533,334
Total current assets: |  | 1,688,888 | 580,640
Creditors: amounts falling due within one year: | 6 | ( 192,048 ) | ( 46,582 )
Net current assets (liabilities): |  | 1,496,840 | 534,058
Total assets less current liabilities: |  | 6,331,703 | 6,564,203
Creditors: amounts falling due after more than one year: | 7 | ( 966,000 ) | ( 1,140,500 )
Total net assets (liabilities): |  | 5,365,703 | 5,423,703
Capital and reserves
Called up share capital: |  | 6,666 | 6,666
Share premium account: |  | 628,396 | 628,396
Other reserves: |  | 3,201,473 | 3,213,043
Profit and loss account: |  | 1,529,168 | 1,575,598
Total Shareholders' funds: |  | 5,365,703 | 5,423,703

The notes form part of these financial statements

# LAWTON LORNE LIMITED

## Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 25 January 2026
and signed on behalf of the board by:

Name: Gregory Thomas
Status: Director

The notes form part of these financial statements

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises rental income receivable and is recognised on an accruals basis and recorded in the Profit and Loss Account in the related accounting period.

  Tangible fixed assets depreciation policy

  The investment properties are recorded at their fair value and are determined annually by the directors after consultation with the managing agents; valuations are supported by market evidence. Depreciation is not provided; changes in fair value are recognised in the Profit and Loss Account.

  Valuation information and policy

  The investment properties are recorded at their fair value and are determined annually by the directors after consultation with the managing agents; valuations are supported by market evidence. Depreciation is not provided; changes in fair value are recognised in the Profit and Loss Account. Listed investments are measured at fair value with changes in fair value being recognised in the Profit and Loss

  Other accounting policies

  Accounting policies A summary of the principal accounting policies adopted is set out below or, as appropriate, within the relevant note to the accounts. Basis of preparation of accounts material departures from the Standard. The accounts have been prepared under the historical cost convention as modified by the revaluation of investment properties and listed investments measured at fair value through the Profit and Loss Account. The accounts are presented in pounds sterling. The preparation of the company's accounts requires the directors to make judgements, estimates and assumptions that affect the reported amounts recorded in the accounts. The estimates and assumptions are reviewed annually and are based on historical experience and other factors that are believed to be reasonable. Although actual results might differ from these estimates, the directors do not believe that there are any material estimates or judgements other than the revaluation of investment properties as set out in note 6. Note 6. The investment properties are recorded at their fair value and are determined annually by the directors after consultation with the managing agents; valuations are supported by market evidence. Depreciation is not provided; changes in fair value are recognised in the Profit and Loss Account. Expenses and investment income Expenses and interest receivable are recognised on an accruals basis, where material, and are recorded in the Profit and Loss Account in the accounting period to which they relate. Dividends from listed companies are credited to the Profit and Loss Account on a receipts basis. Debtors and current liabilities Debtors and short-term creditors are recorded at their transaction price; any impairment losses are recognised in the Profit and Loss Account in administrative expenses. Cash at bank and in hand Cash comprises cash in hand and cash on current and deposit accounts; all deposit accounts are repayable within one year. Tenants' deposits Deposits paid by tenants under Assured Shorthold Tenancy Agreements are safeguarded by The Deposit Protection Service ( DPS); tenants' deposits held by DPS are not recorded in creditors or cash at bank. Any interest that arises is payable to the tenants. Provisions Exceptional items Exceptional items are transactions that fall within the ordinary activities of the company and which are disclosed because of their size or incidence. Capital and reserves Called up share capital represents the nominal value of ordinary shares that have been issued. The share premium account comprises the premium received on the issue of share capital. The revaluation reserve, which is non-distributable, comprises the realised and unrealised gains arising from increases in value of the investment properties less the deferred tax arising. The accounting policy at note 6 explains when transfers are made. The profit and loss account comprises all retained profits and losses of current and prior periods. Accounting policy for taxation The tax expense for the year comprises current and deferred tax and is recognised in the Profit and Loss Account; current and deferred tax liabilities are not discounted. Current tax is calculated at the rates of corporation tax that have been enacted or substantially enacted by the Balance Sheet date. Deferred tax results from unrealised gains on the revaluations of fixed assets; it is calculated at the rates of corporation tax that have been enacted or substantially enacted by the Balance Sheet date and which are expected to apply in the reporting period when the liability is settled or the asset is realised. Dividends paid Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid; final equity dividends are recognised when approved by the shareholders at an annual general meeting. Fixed assets: Investments listed on the London Stock Exchange Listed investments are measured at fair value with changes in fair value being recognised in the Profit and Loss

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 October 2024 | 5,452,170 |  |  |  |  | 5,452,170
Additions | 6,600 |  |  |  |  | 6,600
Disposals | ( 1,054,000 ) |  |  |  |  | ( 1,054,000 )
Revaluations | 200,570 |  |  |  |  | 200,570
Transfers |  |  |  |  |  |
At 30 September 2025 | 4,204,200 |  |  |  |  | 4,204,200
Depreciation |  |  |  |  |  |
At 1 October 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 September 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 30 September 2025 | 4,204,200 |  |  |  |  | 4,204,200
At 30 September 2024 | 5,452,170 |  |  |  |  | 5,452,170

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Fixed assets investments note

The investment properties are recorded at their fair value and are determined annually by the directors after consultation with the managing agents; valuations are supported by market evidence. Depreciation is not provided; changes in fair value are recognised in the Profit and Loss Account.

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 29,910 | 40,053
Prepayments and accrued income | 12,914 | 7,253
Total | 42,824 | 47,306

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 182,000 | 37,000
Accruals and deferred income | 10,048 | 9,582
Total | 192,048 | 46,582

# LAWTON LORNE LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 7. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 966,000 | 1,140,500
Total | 966,000 | 1,140,500