Lanigan Developments Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 08550098

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,050		1,483

			3,050		1,483
CURRENT ASSETS
Stocks	5	-		345,554
Cash at bank and in hand		166,994		12,621

		166,994		358,175
Creditors: Amounts Falling Due Within One Year	6	(113,162 )		(686,741 )

NET CURRENT ASSETS (LIABILITIES)			53,832		(328,566 )

TOTAL ASSETS LESS CURRENT LIABILITIES			56,882		(327,083 )

NET ASSETS/(LIABILITIES)			56,882		(327,083 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			56,782		(327,183 )

SHAREHOLDERS' FUNDS			56,882		(327,083)

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Lanigan Developments 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

31st July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Lanigan Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08550098 . The registered office is CP House, Otterspool Way, Watford, Herts, WD25 8HP.

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 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:

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 Developments 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: 2 (2025: )

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2025	8,664
Additions	2,584

As at 30 April 2026	11,248

Depreciation
As at 1 May 2025	7,181
Provided during the period	1,017

As at 30 April 2026	8,198

Net Book Value
As at 30 April 2026	3,050

As at 1 May 2025	1,483

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Lanigan Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Stocks

	2026	2025
	£	£
Work in progress	-	345,554

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Amounts owed to participating interests	-	652,652
Other creditors	27,209	9,979
Taxation and social security	85,953	24,109

	113,162	686,741

7. Share Capital

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

8. Directors Advances, Credits and Guarantees

Included within Creditors are loans from the director.

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Gary Lanigan	2,256	4,710	-	-	6,966

The above loan is unsecured, and interest has been applied at the prevailing commercial rate.

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	100,000	-

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Lanigan Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

10. Related Party Transactions

Lanigan London Ltd

A company owned and controlled by G lanigan

Loans owed to £12,520

Gary and Susan Lanigan

Directors

Employee benefits

Gary lanigan

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

Pension contributions made of £423,407

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