REGISTERED NUMBER: 03144053 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LHR INVESTMENTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

-

4,216

Investment property

5

425,000

425,000

425,000

429,216

CURRENT ASSETS

Debtors

6

-

565,944

Cash at bank

1,159,679

1,052,904

1,159,679

1,618,848

CREDITORS

Amounts falling due within one year

7

158,900

134,140

NET CURRENT ASSETS

1,000,779

1,484,708

TOTAL ASSETS LESS CURRENT LIABILITIES

1,425,779

1,913,924

PROVISIONS FOR LIABILITIES

83,617

83,617

NET ASSETS

1,342,162

1,830,307

CAPITAL AND RESERVES

Called up share capital

1

50,000

Share premium

-

93,195

Other reserves

292,064

292,064

Retained earnings

1,050,097

1,395,048

1,342,162

1,830,307

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 30 April 2026 and were signed on its behalf by:

N A Robertson - Director

1.	STATUTORY INFORMATION

LHR Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03144053

Registered office:

First Floor

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 April 2025

6,537

Disposals

(6,537

)

At 31 March 2026

-

Depreciation

At 1 April 2025

2,321

Charge for year

1,308

Eliminated on disposal

(3,629

)

At 31 March 2026

-

Net book value

At 31 March 2026

-

At 31 March 2025

4,216

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2025

and 31 March 2026

425,000

Net book value

At 31 March 2026

425,000

At 31 March 2025

425,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2017

2,169,747

Valuation in 2018

226,246

Valuation in 2020

46,500

Valuation in 2021

90,000

Valuation in 2022

460,000

Valuation in 2023

82,507

Valuation in 2024

(1,155,000

)

Valuation in 2024

(400,000

)

Valuation in 2025

(1,095,000

)

425,000

The value as at 31 March 2026 was considered to be unchanged from the prior year.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

200

Other debtors

-

565,744

-

565,944

.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

150,000

-

Taxation and social security

5,407

129,463

Other creditors

3,493

4,677

158,900

134,140