Company No: 11118275 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Hugo Peter Haig
	Timothy Grahame Leslie

Registered office	Eagle House
	110 Jermyn Street
	London
	SW1Y 6EE
	United Kingdom

Company number

11118275 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Current assets
Stocks		125,403		86,903
Debtors	3	2,150		84
Cash at bank and in hand		0		492
		127,553		87,479
Creditors: amounts falling due within one year	4	( 155,632)		( 110,842)
Net current liabilities		(28,079)		(23,363)
Total assets less current liabilities		(28,079)		(23,363)
Net liabilities		( 28,079)		( 23,363)
Capital and reserves
Called-up share capital	5	2		2
Profit and loss account		( 28,081 )		( 23,365 )
Total shareholders' deficit		( 28,079)		( 23,363)

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

Directors' responsibilities:

• The members have 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 Profit and Loss Account has not been delivered.

The financial statements of Lochailort Thames Quarter Limited (registered number: 11118275) were approved and authorised for issue by the Board of Directors on 17 September 2026. They were signed on its behalf by:

Hugo Peter Haig Director

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

Lochailort Thames Quarter 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 Eagle House, 110 Jermyn Street, London, SW1Y 6EE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

2. Employees

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

3. Debtors

	2025		2024
	£		£
Other debtors	2,150		84

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		3,141
Amounts owed to Group undertakings	52,774		0
Other creditors	102,858		107,701
	155,632		110,842

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

6. Related party transactions

As at the balance sheet date, the company owed Lochailort Investments Limited, a company under common control, £52,774 (2024: £5,102). This amounts is included within 'Creditors: amounts falling due within one year'. This amount is repayable on demand and is non-interest bearing.

As at the balance sheet date, the company owed T Leslie, a director and shareholder of the company, a total of £99,999 (2024: £99,999). This is included within 'Other Creditors'. This amount is repayable on demand and is non-interest bearing.

7. Reserves

Profit and loss account
The profit and loss account comprises all current period retained profits and losses.

Share capital
This represents the nominal value of shares that have been issued by the company.

8. Ultimate controlling party

There is no controlling party.