Company No: 02307026 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,237		1,179
Investment property	4	1,200,000		1,200,000
		1,201,237		1,201,179
Current assets
Debtors	5	1,368		0
Cash at bank and in hand		21,119		44,889
		22,487		44,889
Creditors: amounts falling due within one year	6	( 8,102)		( 29,876)
Net current assets		14,385		15,013
Total assets less current liabilities		1,215,622		1,216,192
Provision for liabilities		( 145,812)		( 145,812)
Net assets		1,069,810		1,070,380
Capital and reserves
Called-up share capital	7	4,000		4,000
Profit and loss account		1,065,810		1,066,380
Total shareholders' funds		1,069,810		1,070,380

For the financial year ending 31 August 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Lambert Group Limited (registered number: 02307026) were approved and authorised for issue by the Board of Directors on 29 May 2026. They were signed on its behalf by:

Mr C Lambert Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Lambert Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Little Thatches Staffords Green, Sherborne, Dorset, DT9 4LY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Office equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in the fair value are recognised in profit or loss with the cumulative fair value movements (adjusted for deferred tax) separately disclosed as an other reserve, being a non-distributable subset of the profit and loss reserve.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 September 2024	9,286		9,286
Additions	742		742
At 31 August 2025	10,028		10,028
Accumulated depreciation
At 01 September 2024	8,107		8,107
Charge for the financial year	684		684
At 31 August 2025	8,791		8,791
Net book value
At 31 August 2025	1,237		1,237
At 31 August 2024	1,179		1,179

4. Investment property

	Investment property
	£
Valuation
As at 01 September 2024	1,200,000
As at 31 August 2025	1,200,000

5. Debtors

	2025		2024
	£		£
Amounts owed by directors	1,368		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	0		18,820
Accruals	3,151		3,001
Taxation and social security	4,951		8,055
	8,102		29,876

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2,400 Ordinary A shares of £ 1.00 each	2,400		2,400
1,600 Ordinary B shares of £ 1.00 each	1,600		1,600
	4,000		4,000