Company No: 09251791 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,401		432
Investment property	4	825,000		825,000
		826,401		825,432
Current assets
Cash at bank and in hand	5	5,825		49,165
		5,825		49,165
Creditors: amounts falling due within one year	6	( 7,103)		( 12,065)
Net current (liabilities)/assets		(1,278)		37,100
Total assets less current liabilities		825,123		862,532
Creditors: amounts falling due after more than one year	7	( 605,753)		( 631,581)
Net assets		219,370		230,951
Capital and reserves
Called-up share capital	8	100		100
Fair value reserve		51,191		51,191
Profit and loss account		168,079		179,660
Total shareholder's funds		219,370		230,951

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of London Property Design Limited (registered number: 09251791) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

G F Levine Director

15 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

London Property Design Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Suite A, 82 James Carter Road, Mildenhall, Bury St. Edmunds, Suffolk IP28 7DE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	20 % reducing balance
	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 November 2024	6,533		6,533
Additions	1,328		1,328
At 31 October 2025	7,861		7,861
Accumulated depreciation
At 01 November 2024	6,101		6,101
Charge for the financial year	359		359
At 31 October 2025	6,460		6,460
Net book value
At 31 October 2025	1,401		1,401
At 31 October 2024	432		432

4. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	825,000
As at 31 October 2025	825,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	773,810		773,810

The valuation of the property was done by the directors at the year end.

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	5,825		49,165

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	662		6,516
Other creditors	6,441		5,549
	7,103		12,065

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to directors	205,753		631,581
Other loans (secured)	400,000		0
	605,753		631,581

Other loans from Kensington Mortgage Company Limited are secured on the property of the company. The director has provide a guarantee for this loan.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Other loans (secured)	400,000		0

The loan above is subject to interest at the rate of 5.69%.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amount owed to the director at the year end	205,753		631,581

The loan is unsecured and interest free with no fixed repayment terms.