Company No: 06263366 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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