REGISTERED NUMBER: 14495003 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LDH PROPERTIES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

731,926

731,926

CURRENT ASSETS

Debtors

5

10,093

6,920

Cash in hand

2,705

3,612

12,798

10,532

CREDITORS

Amounts falling due within one year

6

364,974

333,373

NET CURRENT LIABILITIES

(352,176

)

(322,841

)

TOTAL ASSETS LESS CURRENT LIABILITIES

379,750

409,085

CREDITORS

Amounts falling due after more than one year

7

404,261

411,423

NET LIABILITIES

(24,511

)

(2,338

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(24,611

)

(2,438

)

(24,511

)

(2,338

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 17 July 2026 and were signed on its behalf by:

Mr L Hopwood - Director

Ms D Hudson - Director

1.	STATUTORY INFORMATION

LDH Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14495003

Registered office:

15 West Street

Brighton

England

BN1 2RL

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes purchase cost and directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss and then transferred to a fair value reserve.

Taxation

Taxation for the year comprises current 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 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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

At the balance sheet date the statement of financial position records net liabilities of £24,511. The directors have indicated his willingness to continue to support the company for at least 12 months from the date of the approval of the financial statements. Therefore, these accounts are prepared on a going concern basis.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

731,926

Additions

24,348

Revaluations

(24,348

)

At 30 November 2025

731,926

NET BOOK VALUE

At 30 November 2025

731,926

At 30 November 2024

731,926

Investment property was valued at 30 November 2025 by the directors on an open market basis.

Fair value at 30 November 2025 is represented by:

£

Valuation in 2023

728,498

Valuation in 2024

3,428

731,926

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,093

6,920

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,020

11,020

Trade creditors

135

-

Taxation and social security

23

-

Other creditors

353,796

322,353

364,974

333,373

Included within other creditors is an amount owing to the directors of £352,851 (2024: £320,193). This amount is interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

404,261

411,423

The bank loan is secured by fixed and floating charges over the assets of the company.