REGISTERED NUMBER: 01557768 (England and Wales)

Unaudited Financial Statements for the Year Ended 24 December 2025

for

Lingfield Court (Portsmouth) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Barbara Marion Ford

Michael Anthony Stone

Sandra Karin Sparrius

SECRETARY:

Peter Simon Dack

REGISTERED OFFICE:

c/o Ency

Printware Court

Cumberland Business Centre

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

01557768 (England and Wales)

ACCOUNTANTS:

Ency SCA

Chartered Certified Accountants & Tax Advisers

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

7,367

7,471

CURRENT ASSETS

Debtors

5

279

240

Cash at bank

28,751

24,554

29,030

24,794

CREDITORS

Amounts falling due within one year

6

13,651

11,409

NET CURRENT ASSETS

15,379

13,385

TOTAL ASSETS LESS CURRENT LIABILITIES

22,746

20,856

CAPITAL AND RESERVES

Called up share capital

40

40

Share premium

399

399

Capital redemption reserve

4,331

4,392

Retained earnings

17,976

16,025

SHAREHOLDERS' FUNDS

22,746

20,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 24 December 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.

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 2 June 2026 and were signed on its behalf by:

Sandra Karin Sparrius - Director

1.	STATUTORY INFORMATION

Lingfield Court (Portsmouth) Limited 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.

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.

Freehold reversion

-

in accordance with the property

The cost of the head lease is being written off over the remaining 116 years of its life from the date of acquisition in 1981.

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).

4.	TANGIBLE FIXED ASSETS

Freehold

reversion

£

COST

At 25 December 2024

and 24 December 2025

12,036

DEPRECIATION

At 25 December 2024

4,565

Charge for year

104

At 24 December 2025

4,669

NET BOOK VALUE

At 24 December 2025

7,367

At 24 December 2024

7,471

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

24.12.25

24.12.24

£

£

Trade debtors

49

38

Other debtors

230

202

279

240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

24.12.25

24.12.24

£

£

Taxation and social security

403

277

Other creditors

13,248

11,132

13,651

11,409