Registered number
07702613
Lobelha Management Limited
Report and Accounts
31 July 2025

Lobelha Management Limited
Registered number: | 07702613
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
€ | €
Fixed assets
Tangible assets | 3 |  |  | 223,677 |  |  | 223,677
Current assets
Debtors | 4 |  | - |  |  | 1,321
Creditors: amounts falling due within one year | 5 |  | (217,428) |  |  | (208,741)
Net current liabilities |  |  |  | (217,428) |  |  | (207,420)
Net assets |  |  |  | 6,249 |  |  | 16,257
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 6,248 |  |  | 16,256
Shareholder's funds |  |  |  | 6,249 |  |  | 16,257
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ben Bateson
Director
Approved by the board on 23 February 2026

Lobelha Management Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Fundamental accounting concept
| The company is dependent on the continued financial support of the shareholder. The company's shareholder enables it to continue operating and to meet its liabilities as they fall due. The shareholder has confirmed that they will continue to provide financial support to the company for the foreseeable future to enable the company to continue normal activities until it is in a financial position to support itself. For this reason, the directors continue to adopt the going concern basis in producing the financial statements. Should this financial support not be available, the going concern basis would be inappropriate and adjustments would have to be made to revise the value of assets to their net realisable amounts and to provide for any further liabilities which might arise.
| Tangible fixed assets
| Tangible fixed assets are measured at fair value. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
€
| Cost
| At 1 August 2024 | 223,677
| At 31 July 2025 | 223,677
| Depreciation
| At 31 July 2025 | -
| Net book value
| At 31 July 2025 | 223,677
| At 31 July 2024 | 223,677
| The company holds two properties in Portugal. The company has agreed to sell the properties, in three years' time, through a contract registered with a notary on 18 March 2024. The agreed sales price totals €223,677.
4 | Debtors | 2025 |  | 2024
€ | €
| Other debtors | - |  | 1,321
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
€ | €
| Other creditors | 217,428 |  | 208,741
6 | Other information
| Lobelha Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 4th Floor, Silverstream House
| 45 Fitzroy Street, Fitzrovia
| London
| United Kingdom
| W1T 6EB

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