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REGISTERED NUMBER: 07176026 (England and Wales)

L.C.A. PROPERTIES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

L.C.A. PROPERTIES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | A T Bengry

| Mrs D C Bengry

| REGISTERED OFFICE: | West Lodge

| Rainbow Street

| Leominster

| Herefordshire

| HR6 8DQ

| REGISTERED NUMBER: | 07176026 (England and Wales)

| ACCOUNTANTS: | Davies Edwards & Co

| Chartered Certified Accountants

| West Lodge

| Rainbow Street

| Leominster

| Herefordshire

| HR6 8DQ

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 361 |  | 401 |  |

Investment property | 6 | 4,158,000 |  | 4,158,000 |  |

4,158,361 |  | 4,158,401 |  |

CURRENT ASSETS

Debtors | 7 | 3,073 |  | 2,604 |  |

Cash at bank | 131,181 |  | 86,184 |  |

134,254 |  | 88,788 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,368,336 |  | 2,372,335 |  |

NET CURRENT LIABILITIES | (2,234,082 | ) | (2,283,547 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,924,279 |  | 1,874,854 |  |

PROVISIONS FOR LIABILITIES | 268,015 |  | 271,659 |  |

NET ASSETS | 1,656,264 |  | 1,603,195 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Non distributable reserves | 10 | 863,733 |  | 863,733 |  |

Retained earnings | 10 | 791,531 |  | 738,462 |  |

SHAREHOLDERS' FUNDS | 1,656,264 |  | 1,603,195 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

BALANCE SHEET - continued

31 JULY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

A T Bengry - Director

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| L.C.A. Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Formation costs have been amortised 100% in the period the expenditure occurred.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33% on cost and 10% on reducing balance

| Investment property

| Investment property is shown at the most recent valuation.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | INTANGIBLE FIXED ASSETS

| Formation

| costs

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 212 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 212 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 5,446 |  |

| DEPRECIATION

| At 1 August 2024 | 5,045 |  |

| Charge for year | 40 |  |

| At 31 July 2025 | 5,085 |  |

| NET BOOK VALUE

| At 31 July 2025 | 361 |  |

| At 31 July 2024 | 401 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 August 2024

| and 31 July 2025 | 4,158,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 4,158,000 |  |

| At 31 July 2024 | 4,158,000 |  |

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | INVESTMENT PROPERTY - continued

| Cost or valuation at 31 July 2025 is represented by:

£ |

| Valuation in 2018 | 594,452 |  |

| Valuation in 2024 | 540,844 |  |

| Cost | 3,022,704 |  |

4,158,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 3,022,704 |  | 3,022,704 |  |

| Aggregate depreciation | (779,151 | ) | (718,697 | ) |

| The investment properties were valued on an open market basis on 21 August 2024 by Jonathan Wright FNAEA .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 3,073 |  | 2,604 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed Leominster Car Auctions Ltd | 2,351,713 |  | 2,353,662 |  |

| Tax | 15,283 |  | 17,381 |  |

| Directors' current accounts | 212 |  | 212 |  |

| Accruals and deferred income | 1,128 |  | 1,080 |  |

2,368,336 |  | 2,372,335 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

10. | RESERVES

| Non |

| Retained |  | distributable |

| earnings |  | reserves |  | Totals

£ | £ | £ |

| At 1 August 2024 | 738,462 |  | 863,733 |  | 1,602,195 |  |

| Profit for the year | 53,069 |  | 53,069 |  |

| At 31 July 2025 | 791,531 |  | 863,733 |  | 1,655,264 |  |

L.C.A. PROPERTIES LTD (REGISTERED NUMBER: 07176026)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

11. | RELATED PARTY DISCLOSURES

| L.C.A. Properties Ltd is a wholly owned subsidiary of Leominster Car Auctions Ltd. The companies have not traded at any time during this period but there is an outstanding loan of £2,351,712.73 at the year end date.

| The controlling party is Leominster Car Auctions Ltd.

| The ultimate controlling party is A T And Mrs D C Bengry.