REGISTERED NUMBER: 15424846 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

LGDJ Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

L G D Johnson

REGISTERED OFFICE:

4 Charleswold Court

Thurlby Lane

Keyworth

Stanton on the Wolds

Nottinghamshire

NG12 5BS

REGISTERED NUMBER:

15424846 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Investment property

4

2,016,000

635,473

CURRENT ASSETS

Cash at bank

25,780

6,877

CREDITORS

Amounts falling due within one year

5

(555,213

)

(372,661

)

NET CURRENT LIABILITIES

(529,433

)

(365,784

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,486,567

269,689

CREDITORS

Amounts falling due after more than one year

6

(1,096,500

)

(300,000

)

PROVISIONS FOR LIABILITIES

(107,536

)

-

NET ASSETS/(LIABILITIES)

282,531

(30,311

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Fair value reserve

8

322,609

-

Retained earnings

(40,178

)

(30,411

)

SHAREHOLDERS' FUNDS

282,531

(30,311

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

L G D Johnson - Director

1.	STATUTORY INFORMATION

LGDJ Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Rental income

Rental income from investment properties is recognized on a straight-line basis over the term of the lease.

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 Profit and Loss Account, 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.

Going concern

The financial statements have been prepared on a going concern basis, which places reliance on the continued support of the company's director and parent company.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

635,473

Additions

950,382

Revaluations

430,145

At 31 December 2025

2,016,000

NET BOOK VALUE

At 31 December 2025

2,016,000

At 31 December 2024

635,473

Investment property comprises residential buildings. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The director considers the valuation to be accurate given the current economic climate.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

116,425

316,663

Other creditors

438,788

55,998

555,213

372,661

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgage

1,096,500

300,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage more 5 yrs

1,096,500

300,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	CONSOLIDATION RESERVES

Fair

value

reserve

£

Fair value adjustment

322,609

At 31 December 2025

322,609

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LGDJ Properties Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of LGDJ Properties Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of LGDJ Properties Ltd and state those matters that we have agreed to state to the director of LGDJ Properties Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LGDJ Properties Ltd and its director for our work or for this report.

It is your duty to ensure that LGDJ Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LGDJ Properties Ltd. You consider that LGDJ Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LGDJ Properties Ltd. 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 statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

26 August 2026