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Company No: 06263366 (England and Wales)

# LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

### Unaudited Financial Statements
For the financial period from 01 July 2024 to 31 December 2025
Pages for filing with the registrar

LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## Unaudited Financial Statements

For the financial period from 01 July 2024 to 31 December 2025

Contents

LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## COMPANY INFORMATION

For the financial period from 01 July 2024 to 31 December 2025
LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 July 2024 to 31 December 2025

DIRECTORS | E L Frater
| M L Frater
| S G Frater

REGISTERED OFFICE | 2 Leman Street
| London
| E1W 9US
| United Kingdom

COMPANY NUMBER | 06263366 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Kings House
| 101-135 Kings Road
| Brentwood
| Essex
| CM14 4DR
| United Kingdom

LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## BALANCE SHEET

As at 31 December 2025
LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 30.06.2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Tangible assets | 4 | 1,578 |  | 1,573
Investment property | 5 | 781,250 |  | 781,250
|  | 782,828 |  | 782,823
Current assets |  |  |  |
Debtors | 6 | 825,575 |  | 775,756
Cash at bank and in hand |  | 0 |  | 21,010
|  | 825,575 |  | 796,766
Creditors: amounts falling due within one year | 7 | ( 872,613) |  | ( 864,526)
Net current liabilities |  | (47,038) |  | (67,760)
Total assets less current liabilities |  | 735,790 |  | 715,063
Net assets |  | 735,790 |  | 715,063
Capital and reserves |  |  |  |
Called-up share capital |  | 9 |  | 9
Fair value reserve |  | 11,929 |  | 11,929
Other reserves |  | 674,315 |  | 674,315
Profit and loss account |  | 49,537 |  | 28,810
Total shareholder's funds |  | 735,790 |  | 715,063

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period 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 Profit and Loss Account has not been delivered.

The financial statements of London Group of Properties (Hornchurch) Limited (registered number: 06263366) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

S G Frater Director |

LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 December 2025
LONDON GROUP OF PROPERTIES (HORNCHURCH) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 December 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

London Group of Properties (Hornchurch) 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 2 Leman Street, London, E1W 9US, 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 £.

##### Turnover

Turnover represents rent and service charges receivable during the year.

##### 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.

##### 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 on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

#### 2. Prior period adjustment

|  | As previously reported |  | Adjustment |  | As restated
Period ended 30 June 2024 |  | £ |  | £ |  | £
Retained earnings |  | 310 |  | 28,500 |  | 28,810
Other creditors |  | 370,425 |  | (28,500) |  | 341,925

During the year, the company identified that a dividend of £28,500 recognised in the financial statements for the year ended 30 June 2024 was recognised in error. The dividend has therefore been reversed and treated as a prior year adjustment. Comparative figures have been restated accordingly. There is no impact on the company's profit or loss for the current or prior year.

#### 3. Employees

| Period from 01.07.2024 to 31.12.2025 |  | Year ended 30.06.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 3 |  | 3

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 5,695 |  | 5,695
Additions | 865 |  | 865
At 31 December 2025 | 6,560 |  | 6,560
Accumulated depreciation |  |  |
At 01 July 2024 | 4,122 |  | 4,122
Charge for the financial period | 860 |  | 860
At 31 December 2025 | 4,982 |  | 4,982
Net book value |  |  |
At 31 December 2025 | 1,578 |  | 1,578
At 30 June 2024 | 1,573 |  | 1,573

#### 5. Investment property

| Investment property
| £
Valuation |
As at 01 July 2024 | 781,250
As at 31 December 2025 | 781,250

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Historic cost | 769,321 |  | 769,321

#### 6. Debtors

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Amounts owed by Group undertakings | 824,996 |  | 774,846
Other debtors | 579 |  | 910
| 825,575 |  | 775,756

#### 7. Creditors: amounts falling due within one year

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Trade creditors | 2,584 |  | 0
Amounts owed to Group undertakings | 518,248 |  | 519,402
Taxation and social security | 5,936 |  | 3,199
Other creditors | 345,845 |  | 341,925
| 872,613 |  | 864,526