REGISTERED NUMBER: 04181478 (England and Wales)

Lawson Villas Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M S Dhah

A S Dhah

H S Dhah

SECRETARY:

M S Dhah

REGISTERED OFFICE:

Unit C Jarvis & Rowell Industrial Estate

Burnham Road

Dartford

Kent

DA1 5BN

REGISTERED NUMBER:

04181478 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

55

18,380

Investment property

5

5,193,590

5,193,590

5,193,645

5,211,970

CURRENT ASSETS

Debtors

6

889,793

932,786

Cash at bank and in hand

108,908

87,888

998,701

1,020,674

CREDITORS

Amounts falling due within one year

7

25,574

52,472

NET CURRENT ASSETS

973,127

968,202

TOTAL ASSETS LESS CURRENT LIABILITIES

6,166,772

6,180,172

CREDITORS

Amounts falling due after more than one year

8

(3,567,931

)

(3,560,250

)

PROVISIONS FOR LIABILITIES

(310,952

)

(310,952

)

NET ASSETS

2,287,889

2,308,970

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

1,636,592

1,636,592

Retained earnings

651,197

672,278

2,287,889

2,308,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 July 2026 and were signed on its behalf by:

M S Dhah - Director

1.	STATUTORY INFORMATION

Lawson Villas 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of services to customers during the year and is recognised when the company becomes entitled to it.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. Basic financial instruments are recognised at amortised cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

58,649

Disposals

(25,470

)

At 31 March 2026

33,179

DEPRECIATION

At 1 April 2025

40,269

Charge for year

18

Eliminated on disposal

(7,163

)

At 31 March 2026

33,124

NET BOOK VALUE

At 31 March 2026

55

At 31 March 2025

18,380

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

5,193,590

NET BOOK VALUE

At 31 March 2026

5,193,590

At 31 March 2025

5,193,590

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

5,193,590

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,622

5,704

Other debtors

883,171

927,082

889,793

932,786

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

17,032

24,787

Other creditors

8,542

27,685

25,574

52,472

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

3,567,931

3,560,250

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

3,567,931

3,560,250

9.	SECURED DEBTS

The bank loans are secured by means of fixed and floating charges over the company's assets.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M S Dhah

Balance outstanding at start of year

31,082

-

Amounts advanced

37,046

31,082

Amounts repaid

(31,082

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,046

31,082