IRIS Accounts Production v26.1.10.61 02109404 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02109404 2025-03-31 02109404 2026-03-31 02109404 2025-04-01 2026-03-31 02109404 2024-03-31 02109404 2024-04-01 2025-03-31 02109404 2025-03-31 02109404 ns15:EnglandWales 2025-04-01 2026-03-31 02109404 ns14:PoundSterling 2025-04-01 2026-03-31 02109404 ns10:Director1 2025-04-01 2026-03-31 02109404 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02109404 ns10:SmallEntities 2025-04-01 2026-03-31 02109404 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02109404 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 02109404 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02109404 ns10:FullAccounts 2025-04-01 2026-03-31 02109404 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 02109404 ns10:Director2 2025-04-01 2026-03-31 02109404 ns10:RegisteredOffice 2025-04-01 2026-03-31 02109404 ns5:CurrentFinancialInstruments 2026-03-31 02109404 ns5:CurrentFinancialInstruments 2025-03-31 02109404 ns5:ShareCapital 2026-03-31 02109404 ns5:ShareCapital 2025-03-31 02109404 ns5:SharePremium 2026-03-31 02109404 ns5:SharePremium 2025-03-31 02109404 ns5:RevaluationReserve 2026-03-31 02109404 ns5:RevaluationReserve 2025-03-31 02109404 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 02109404 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02109404 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 02109404 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 02109404 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 02109404 (England and Wales)

LOXLEY PROPERTIES LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

LOXLEY PROPERTIES LIMITED (REGISTERED NUMBER: 02109404) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LOXLEY PROPERTIES LIMITED |

Company Information

for the year ended 31 March 2026

| Directors: | J R C Arkwright

| J Fitzgerald

| Registered office: | 115 Mount Street

| London

| W1K 3NQ

| Registered number: | 02109404 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

LOXLEY PROPERTIES LIMITED (REGISTERED NUMBER: 02109404) |

Balance Sheet

31 March 2026

2026 | 2025 |

| Notes | £ | £

Fixed assets

Investment property | 4 | 430,000 |  | 430,000 |  |

Current assets

Debtors | 5 | 15,750 |  | 17,297 |  |

Cash at bank | 236,302 |  | 289,460 |  |

252,052 |  | 306,757 |  |

Creditors

Amounts falling due within one year | 6 | (35,964 | ) | (29,314 | ) |

Net current assets | 216,088 |  | 277,443 |  |

Total assets less current liabilities | 646,088 |  | 707,443 |  |

Capital and reserves

Called up share capital | 7 | 20,000 |  | 20,000 |  |

Share premium | 106,206 |  | 106,206 |  |

Revaluation reserve | 66,907 |  | 66,907 |  |

Retained earnings | 452,975 |  | 514,330 |  |

Shareholders' funds | 646,088 |  | 707,443 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 August 2026 and were signed on its behalf by:

J R C Arkwright - Director

LOXLEY PROPERTIES LIMITED (REGISTERED NUMBER: 02109404) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | Statutory information

| Loxley Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. The principal accounting policies adopted are set out below.

| Turnover

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

| Other income

| Dilapidations income is measured at the fair value of consideration received or relivable net of value added tax.

| Leasing incentives

| The company from time to time provides incentives to enter into new lease agreements. These incentives may take the form of an initial period of the lease being rent free or at a reduced rent. In accordance with the standard accounting treatment for lease incentives, the rent free period or reduction in rent is allocated on a straight line basis over the full lease term or, where a lease commenced prior to the date of transition to Section 1A of FRS102, up to the rent review date.

| Investment property

| Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

| Investment properties are included in the Balance sheet at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include bank balances, are measured at transaction price. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

LOXLEY PROPERTIES LIMITED (REGISTERED NUMBER: 02109404) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred 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 or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

3. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | Investment property

Total |

| £

| Fair value

| At 1 April 2025

| and 31 March 2026 | 430,000 |  |

| Net book value

| At 31 March 2026 | 430,000 |  |

| At 31 March 2025 | 430,000 |  |

| Independent professional valuations of the investment properties were carried out after the year end,

| with an effective valuation date of 31 March 2026, taking into account the open market conditions at

| that date. The properties have not have changed in value following the recent revaluation.

| In respect of the fixed assets stated at valuations, the comparable historical cost values are as follows:

|  | 2026 |  | 2025 |  |

|  | £ |  | £ |  |

| Historical cost |  | 423,359 |  | 423,359 |  |

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Trade debtors | 5,380 |  | 6,996 |  |

| Other debtors | 10,370 |  | 10,301 |  |

15,750 |  | 17,297 |  |

LOXLEY PROPERTIES LIMITED (REGISTERED NUMBER: 02109404) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

6. | Creditors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Taxation and social security | 9,065 |  | 3,046 |  |

| Other creditors | 26,899 |  | 26,268 |  |

35,964 |  | 29,314 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 20,000 | Ordinary | 1 | 20,000 |  | 20,000 |  |

8. | Related party disclosures

| During the year, dividends of £100,000 (2025 - £Nil) were paid to J Fitzgerald and S Goselett, a director and shareholder.