Lanigan (London) Limited

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Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the statement of financial position as at year ended 30 April 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29th July 2026

Cavendish Accountants Ltd

Chartered Certified Accountants

CP House

Otterspool Way

Watford

Hertfordshire

WD25 8HR

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Lanigan (London) Limited

Statement of Financial Position

As At 30 April 2026

Statement of Financial Position

Registered number: 01938884

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,336		1,091

			2,336		1,091
CURRENT ASSETS
Stocks	5	2,561,726		2,561,726
Debtors	6	216,937		740,747
Cash at bank and in hand		549,382		33,184

		3,328,045		3,335,657
Creditors: Amounts Falling Due Within One Year	7	(2,289,249 )		(2,318,595 )

NET CURRENT ASSETS (LIABILITIES)			1,038,796		1,017,062

TOTAL ASSETS LESS CURRENT LIABILITIES			1,041,132		1,018,153

NET ASSETS			1,041,132		1,018,153

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			1,041,032		1,018,053

SHAREHOLDERS' FUNDS			1,041,132		1,018,153

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Lanigan (London) Limited

Statement of Financial Position (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Gary Lanigan

Director

28th July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Lanigan (London) Limited

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Lanigan (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01938884 . The registered office is Office G5, CP House, Otterspool Way, Watford, Herts, WD25 8HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover

Turnover represents the sale of land and property excluding VAT

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

...CONTINUED

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Lanigan (London) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: )

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2025	12,026
Additions	1,728

As at 30 April 2026	13,754

Depreciation
As at 1 May 2025	10,935
Provided during the period	483

As at 30 April 2026	11,418

Net Book Value
As at 30 April 2026	2,336

As at 1 May 2025	1,091

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Lanigan (London) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Stocks

	2026	2025
	£	£
Stock	2,561,726	2,561,726

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by participating interests	12,520	652,652
Other debtors	204,417	88,095

	216,937	740,747

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	-
Bank loans and overdrafts	2,095,000	2,095,000
Amounts owed to participating interests	150,312	150,312
Other creditors	38,802	46,006
Taxation and social security	5,134	27,277

	2,289,249	2,318,595

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within other creditors are the following loans from directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Gary Lanigan	(79,397 )	9,484	97,628	-	8,747

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Lanigan (London) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

10. Related Party Transactions

Creditors include a balance of £150,312 (2025 - £150,312) with Lanigan Homes Ltd, a company in which the family of Mr M Lanigan is materially interested. There is no interest payable on the loan.

In addition debtors include a loan balance from a sister company Lanigan Developments Ltd

11. Employee benefits

Short-term employee benefits are recognised as expenses in the profit and loss Account in the period in which they are incurred.

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