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Company registration number: 01297474
Lanigan Homes Ltd
Unaudited filleted financial statements
30 April 2025
Lanigan Homes Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Lanigan Homes Ltd
Directors and other information

| Directors | Mr. M P Lanigan
|  | Mrs. M P Lanigan
| Secretary | Mrs M P Lanigan
| Company number | 01297474
| Registered office | CP House
|  | Otterspool Way
|  | Watford
|  | Herts
|  | WD25 8HP
| Accountants | Feldman & Feldman (RF) Ltd
|  | Chartered Certified Accountants
|  | CP House
|  | Otterspool Way
|  | Watford
|  | WD25 8HP

Lanigan Homes Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Lanigan Homes Ltd
Year ended 30 April 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2025 which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Feldman & Feldman (RF) Ltd
Chartered Certified Accountants
CP House
Otterspool Way
Watford
WD25 8HP
24 March 2026
Lanigan Homes Ltd
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 458 |  |  |  | 220 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 458 |  |  |  | 220
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,368,354 |  |  |  | 1,357,331 |  |
Debtors |  | 6 | 150,992 |  |  |  | 153,378 |  |
Cash at bank and in hand |  |  | 828,223 |  |  |  | 25,169 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,347,569 |  |  |  | 1,535,878 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 364,681) |  |  |  | ( 227,978) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,982,888 |  |  |  | 1,307,900
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,983,346 |  |  |  | 1,308,120
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,983,346 |  |  |  | 1,308,120
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 1,983,246 |  |  |  | 1,308,020
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,983,346 |  |  |  | 1,308,120
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:
Mr. M P Lanigan
Director
Company registration number: 01297474
Lanigan Homes Ltd
Statement of changes in equity
Year ended 30 April 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 May 2023 |  | 100 |  | 1,282,959 | 1,283,059 |  |  |  |  |
Profit for the year |  |  |  | 25,061 | 25,061 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 25,061 | 25,061 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 April 2024 and 1 May 2024 |  | 100 |  | 1,308,020 | 1,308,120 |  |  |  |  |
Profit for the year |  |  |  | 675,226 | 675,226 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 675,226 | 675,226 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 April 2025 |  | 100 |  | 1,983,246 | 1,983,346 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Lanigan Homes Ltd
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is CP House, Otterspool Way, Watford, Herts, WD25 8HP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
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.
Turnover
Turnover represents the sale of land and property, excluding VAT.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible assets
tangible assets are initially recorded at cost, and are 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 15 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Staff costs
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 20,000 | 20,000
|  |  | _______ | _______

5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 | 11,982 | 11,982 |  |  |  |  |
| Additions | 319 | 319 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 April 2025 | 12,301 | 12,301 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 11,762 | 11,762 |  |  |  |  |
| Charge for the year | 81 | 81 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 April 2025 | 11,843 | 11,843 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 458 | 458 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 April 2024 | 220 | 220 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 150,992 | 153,378
|  |  | _______ | _______

The debtors above include the following amounts falling due after more than one year:

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 150,312 | 153,378
|  |  | _______ | _______

Debtors include a balance of £150,312 (2025 - £150,312) with Lanigan (London) Ltd, a company inwhich the family of the directors is materially interested. There is no interest payable on this loan.
7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Corporation tax |  | 224,996 | 5,887
| Social security and other taxes |  | 2,546 | 2,460
| Other creditors |  | 137,139 | 219,631
|  |  | _______ | _______
|  |  | 364,681 | 227,978
|  |  | _______ | _______