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Registered number: 13625825 LPB HOMES HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
LPB HOMES HOLDINGS LIMITED REGISTERED NUMBER: 13625825 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 31 October |  | Unaudited 30 September
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 311,146 |  | 311,146
Current assets |  |  |  |  |
Cash at bank and in hand |  | 10 |  | 10 |
Creditors: amounts falling due within one year | 5 | (311,146) |  | (311,146) |
Net current liabilities |  |  | (311,136) |  | (311,136)
Total assets less current liabilities |  |  | 10 |  | 10
Net assets |  |  | 10 |  | 10
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
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LPB HOMES HOLDINGS LIMITED REGISTERED NUMBER: 13625825 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
H Carter
Director
Date: 28 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
LPB HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
LPB Homes Holdings Limited ("the Company") is a private Company limited by shares and incorporated in England and Wales. The address of the registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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.
| 2.2 | Change in accounting period
During the period, the Company changed its financial reporting year end date from 30 September to 31 October to align with its ultimate parent undertaking’s financial reporting period following a group restructure. As a result, the current financial period covers 13 months. The comparative figures, which cover a 12 month period, are therefore not directly comparable.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Associates
Associates are held at cost less impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
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LPB HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 2 | 311,144 | 311,146
| At 31 October 2025 | 2 | 311,144 | 311,146
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 October | Unaudited 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 290,643 | 220,323
| Other creditors | 20,503 | 90,823
|  | 311,146 | 311,146
6. | Share capital
|  |  |  |  | 31 October | Unaudited 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 875 (2024 - 875) Ordinary A shares of £0.01 each | 9 | 9
|  | 125 (2024 - 125) Ordinary B shares of £0.01 each | 1 | 1
|  |  | 10 | 10
7. | Related party transactions
| At the period end, the Company owed £Nil (2024 - £67,381) to the directors.
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LPB HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
8. | Controlling party
The ultimate parent company is Merchants Only Limited, a company registered in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. The Company is included in the consolidated accounts prepared by Merchants Only Limited, and copies of those accounts can be obtained from Companies House.
9. | Auditor's information
The auditor's report on the financial statements for the period ended 31 October 2025 was unqualified. The audit report was signed on 28 July 2026 by Andrew Barnes (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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