Company registration number 15163896 (England and Wales)
LAWSON ASSET HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LAWSON ASSET HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr S J Lawson
Mrs R J Lawson
Company number
15163896
Registered office
31 Lansdown Road
Swindon
Wiltshire
SN1 3NE
Accountants
Property Tax People Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Revolut Ltd
30 South Colonnade
London
E14 5HX
LAWSON ASSET HOLDINGS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
LAWSON ASSET HOLDINGS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LAWSON ASSET HOLDINGS LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lawson Asset Holdings Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Lawson Asset Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lawson Asset Holdings Limited and state those matters that we have agreed to state to the b oard of d irectors of Lawson Asset Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lawson Asset Holdings Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Lawson Asset Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lawson Asset Holdings Limited. You consider that Lawson Asset Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lawson Asset Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Property Tax People Limited
16 January 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
LAWSON ASSET HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,882
3,344
Investment property
4
282,005
282,005
Investments
5
1
1
284,888
285,350
Current assets
Debtors
6
181,005
174,577
Cash at bank and in hand
2,045
1,243
183,050
175,820
Creditors: amounts falling due within one year
7
(5,040)
(3,572)
Net current assets
178,010
172,248
Total assets less current liabilities
462,898
457,598
Creditors: amounts falling due after more than one year
8
(492,778)
(492,778)
Net liabilities
(29,880)
(35,180)
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
(29,980)
(35,280)
Total equity
(29,880)
(35,180)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

LAWSON ASSET HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 16 January 2026 and are signed on its behalf by:
Mr S J Lawson
Director
Company registration number 15163896 (England and Wales)
LAWSON ASSET HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Lawson Asset Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 31 Lansdown Road, Swindon, Wiltshire, SN1 3NE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on reducing balance
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

LAWSON ASSET HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
LAWSON ASSET HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 October 2024
4,180
Additions
257
At 30 September 2025
4,437
Depreciation and impairment
At 1 October 2024
836
Depreciation charged in the year
719
At 30 September 2025
1,555
Carrying amount
At 30 September 2025
2,882
At 30 September 2024
3,344
4
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
282,005

The directors have assessed the market value of the property and consider that there has been no significant change in the market value at the year end.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
LAWSON ASSET HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
217
-
0
Amounts owed by group undertakings and undertakings in which the company has a participating interest
-
0
1,499
Other debtors
174,187
165,065
174,404
166,564
Deferred tax asset
6,601
8,013
181,005
174,577
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
1,001
-
0
Other creditors
4,039
3,572
5,040
3,572
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
492,778
492,778
9
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
492,778
492,778
Bank loans are secured over the property to which they relate.
LAWSON ASSET HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
80
80
80
80
Ordinary B of £1 each
20
20
20
20
100
100
100
100
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Loan accounts
-
-
4,590
4,590
-
4,590
4,590

The directors' loan accounts were repaid within nine months of the year end.

12
Ultimate controlling party

The ultimate controlling party is Mr S J Lawson.

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