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Registered number: 15830261
LAMBVIEW LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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LAMBVIEW LIMITED
REGISTERED NUMBER: 15830261
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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LAMBVIEW LIMITED
REGISTERED NUMBER: 15830261
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
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Charles-Henri Thomas Samani
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The notes on pages 3 to 6 form part of these financial statements.
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LAMBVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Lambview Limited (the 'Company') is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 15830261). The registered office address is 25 Hanover Square, London W1S 1JF.
The Company's principal activity is to acquire, develop and hold investment property with a view to generating long-term rental and capital appreciation.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The Company's functional and presentational currency is GBP.
The following principal accounting policies have been applied:
The financial statements have been prepared on a going concern basis. In making this assessment, the directors have considered the Company’s financial position, forecast cash flows and the terms of its financing arrangements.
The Company is funded by a shareholder loan of £4,285,481 which is unsecured, interest-free and repayable on 4 October 2034. The shareholder has confirmed their intention to continue to provide financial support to the Company and not to demand repayment of the loan prior to its contractual maturity.
On this basis, the directors consider that the Company has adequate resources to continue in operational existence for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing these financial statements.
Revenue is comprised of rental income that relates to operating leases.
Rental income from operating leases and rent free incentives are recognised on a straight-line basis
over the term of the relevant lease.
Interest income is recognised in profit or loss using the effective interest method.
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LAMBVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Loans from group undertakings are initially recognised at transaction price and are subsequently carried at transaction price less any amounts settled.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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LAMBVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Freehold investment property
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The valuation of investment property at 31 December 2025 was carried out by the directors using available market information. At 31 December 2025 the Company held 1 (2024: 1) investment property.
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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LAMBVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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The Company has an interest-free loan of £4,285,481 (2024: £4,235,481) which has been provided by its shareholder. The loan is interest-free and repayable on 4 October 2034. The directors have assessed the requirements of FRS 102 and consider that measurement at transaction price provides relevant information reflecting the commercial substance of the funding arrangement between group entities.
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Related party transactions
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At the balance sheet date, the Company had an outstanding balance with its shareholder of £4,285,481 in respect of a loan provided to the Company. The loan is unsecured, interest-free and repayable on 4 October 2034. See note 8 for further details.
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