Company registration number 12452986 (England and Wales)
LAPWING LANE HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
LAPWING LANE HOLDINGS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
LAPWING LANE HOLDINGS LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
20,097
2,913
Investment property
4
1,285,148
495,507
1,305,245
498,420
Current assets
Debtors
5
4,085
606,812
Cash at bank and in hand
21,098
-
0
25,183
606,812
Creditors: amounts falling due within one year
6
(71,801)
(24,052)
Net current (liabilities)/assets
(46,618)
582,760
Total assets less current liabilities
1,258,627
1,081,180
Creditors: amounts falling due after more than one year
7
(182,325)
(9,016)
Net assets
1,076,302
1,072,164
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
1,076,292
1,072,154
Total equity
1,076,302
1,072,164
LAPWING LANE HOLDINGS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
Mr J. S. Zemmel
Director
Company registration number 12452986 (England and Wales)
LAPWING LANE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Lapwing Lane Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Highbury, 19 Hill Top, Hale, Altrincham, WA15 0NN.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
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
10% on cost
1.4
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.

1.5
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.

LAPWING LANE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
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
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
4,805
Additions
19,628
At 31 August 2025
24,433
Depreciation and impairment
At 1 September 2024
1,892
Depreciation charged in the year
2,444
At 31 August 2025
4,336
Carrying amount
At 31 August 2025
20,097
At 31 August 2024
2,913
4
Investment property
2025
£
Fair value
At 1 September 2024
495,507
Additions
789,641
At 31 August 2025
1,285,148
LAPWING LANE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,999
1,999
Corporation tax recoverable
-
0
135,381
Amounts owed by group undertakings
-
0
143
Other debtors
2,086
469,289
4,085
606,812
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
26,691
10,028
Corporation tax
14,073
11,336
Other creditors
31,037
2,688
71,801
24,052
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
182,325
9,016
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