Leyton Property Holdings Ltd


Directors	Mandeep Singh Binning
	Antonis Theori
	Theoris Theori


Registered Address	2nd Floor 10-12 Bourlet Close
	London
	W1W 7BR


Place of Business	Olive Tree Centre
	472A Larkshall Road
	Higham's Park
	London
	E4 9HH


Registered Number	11376152 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		4,200,000		4,200,000
			4,200,000		4,200,000
Current assets
Debtors	4,5	139,668		144,512
Cash at bank and on hand		51,747		1,042
		191,415		145,554
Creditors amounts falling due within one year	6	(2,211,587)		(935,031)
Net current assets (liabilities)			(2,020,172)		(789,477)
Total assets less current liabilities			2,179,828		3,410,523
Creditors amounts falling due after one year	7		-		(1,312,047)
Provisions for liabilities	8		(50,000)		(50,000)
Net assets			2,129,828		2,048,476
Capital and reserves
Called up share capital			93		93
Share premium			1,786,219		1,786,219
Revaluation reserve			150,000		150,000
Profit and loss account			193,516		112,164
Shareholders' funds			2,129,828		2,048,476

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2026, and are signed on its behalf by:

Mandeep Singh Binning
Director
Registered Company No. 11376152

Leyton Property Holdings Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the net value of the rent received as per rental agreements.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	Investment Properties are stated at fair market valuations. Surplus or deficit arising on the revaluation are transferred to the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		4

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 25	4,200,000	4,200,000
At 31 March 26	4,200,000	4,200,000
Net book value
At 31 March 26	4,200,000	4,200,000
At 31 March 25	4,200,000	4,200,000


	The valuation of the property has been carried out by the directors of the company and reflects the fair market value at the balance sheet date. The historical cost of the investment property is £4,200,000.

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	61,801	36,249
Other debtors	61,640	67,398
Prepayments and accrued income	4,612	25,110
Total	128,053	128,757

5.	Debtors: amounts due after one year

	2026	2025
	£	£
Other debtors	11,615	15,755
Total	11,615	15,755

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,642	36,004
Bank borrowings and overdrafts	1,354,152	63,979
Taxation and social security	13,539	-
Other creditors	821,837	826,315
Accrued liabilities and deferred income	19,417	8,733
Total	2,211,587	935,031


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	1,312,047
Total	-	1,312,047


	The bank loans are secured against the property and personal quarantines are given by the directors.

8.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	2026	2025
	£	£
Net deferred tax liability (asset)	50,000	50,000
Total	50,000	50,000