LAPITHUS HOLDINGS LIMITED

Company Registration Number:
12172685 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

LAPITHUS HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

LAPITHUS HOLDINGS LIMITED

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 1,100 1,100
Total fixed assets: 1,100 1,100
Current assets
Debtors: 4 3 3
Total current assets: 3 3
Net current assets (liabilities): 3 3
Total assets less current liabilities: 1,103 1,103
Creditors: amounts falling due after more than one year:   (1,100) (1,100)
Total net assets (liabilities): 3 3
Capital and reserves
Called up share capital: 3 3
Shareholders funds: 3 3

The notes form part of these financial statements

LAPITHUS HOLDINGS LIMITED

Balance sheet statements

For the year ending 31 August 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 18 May 2026
and signed on behalf of the board by:

Name: Emma Iliffe
Status: Director

The notes form part of these financial statements

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

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

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Fixed investments

The Company is a Partner with a 0.03% stake in Lapithus Servicing LLP (’Servicing LLP’) which was established to provide master servicing and special servicing functions in relation to performing and non-performing loans on behalf of the Company’s and the Servicing LLP’s Ultimate Controller Company EPF IV. The turnover for the financial year ending 31 December 2025 is £16 (2024: £7,004) which is in line with the Management Committee’s expectations. The loss for the year 2025 is £3,437 (2024: £2,267). The Servicing LLP also ended the financial year with cash of £0 (2024: £848) and net assets of £2,964,658 (2023: £2,968,094). The Company is also a Partner with a 50% stake in Lapithus Management LLP (‘Management LLP’) which was formed in July 2013. The Management LLP made a profit of £320,391 during 2025 (2024: £353,115). The Management LLP also ended the financial period with cash of £48,176 (2024: £55,086) and net assets of £3,617,200 (2024: £3,296,806).

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 3 3

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Related party transactions

Name of the related party: EPF IV
Relationship:
Shareholder
Description of the Transaction: EPF IV assigned to the Company its interest in Lapithus Servicing LLP for GBP 1,000 and its interest in Lapithus Management LLP for GBP 100.
£
Balance at 01 September 2024 1,100
Balance at 31 August 2025 1,100

LAPITHUS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Post balance sheet events

No events have occurred after 31 August 2025 which would materially affect the annual accounts and related disclosure for the financial year ended 31 August 2025.