REGISTERED NUMBER: 10950786 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LQP HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

P A Ludlam

REGISTERED OFFICE:

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

10950786 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Investment property

4

1,000,000

1,000,000

CURRENT ASSETS

Debtors

5

443

433

Cash at bank

14,598

16,329

15,041

16,762

CREDITORS

Amounts falling due within one year

6

116,125

23,497

NET CURRENT LIABILITIES

(101,084

)

(6,735

)

TOTAL ASSETS LESS CURRENT LIABILITIES

898,916

993,265

PROVISIONS FOR LIABILITIES

112,445

112,445

NET ASSETS

786,471

880,820

CAPITAL AND RESERVES

Called up share capital

7

1,500

1,500

Fair value reserve

8

667,555

667,555

Retained earnings

8

117,416

211,765

SHAREHOLDERS' FUNDS

786,471

880,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2026 and were signed by:

P A Ludlam - Director

1.	STATUTORY INFORMATION

LQP Holdings 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 as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

1,000,000

NET BOOK VALUE

At 30 November 2025

1,000,000

At 30 November 2024

1,000,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2017

530,000

Valuation in 2022

250,000

Cost

220,000

1,000,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

443

433

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

86,412

-

Corporation tax

14,410

14,634

Directors' current accounts

3,267

2,063

Accruals and deferred income

12,036

6,800

116,125

23,497

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,275

Ordinary A shares

£1

1,275

1,275

225

Ordinary B shares

£1

225

225

1,500

1,500

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 December 2024

211,765

667,555

879,320

Profit for the year

44,684

44,684

Dividends

(139,033

)

(139,033

)

At 30 November 2025

117,416

667,555

784,971

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed £86,412 (2024: £nil) to Ennismore Holdings London Limited. This balance is included within other creditors.