REGISTERED NUMBER: 10296791 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

40 Lavender Hill Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

G T Georgiou

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

REGISTERED NUMBER:

10296791 (England and Wales)

FIXED ASSETS

Investment property

5

600,000

692,466

CURRENT ASSETS

Debtors

6

75,699

224,155

Cash at bank

19,193

74,753

94,892

298,908

CREDITORS

Amounts falling due within one year

7

345,353

345,412

NET CURRENT LIABILITIES

(250,461

)

(46,504

)

TOTAL ASSETS LESS CURRENT LIABILITIES

349,539

645,962

CREDITORS

Amounts falling due after more than one year

8

(380,533

)

(381,602

)

PROVISIONS FOR LIABILITIES

10

(13,210

)

(36,326

)

NET (LIABILITIES)/ASSETS

(44,204

)

228,034

CAPITAL AND RESERVES

Called up share capital

11

100

100

Fair value reserve

59,228

128,577

Retained earnings

(103,532

)

99,357

SHAREHOLDERS' FUNDS

(44,204

)

228,034

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 29 May 2026 and were signed by:

G T Georgiou - Director

1.	STATUTORY INFORMATION

40 Lavender Hill 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 October 2024

692,466

Revaluations

(92,466

)

At 30 September 2025

600,000

Net book value

At 30 September 2025

600,000

At 30 September 2024

692,466

Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. The fair value was determined at 10 December 2025 by independent professionally qualified RICS valuer. The valuation was undertaken in accordance with the Royal Institution of Chartered Surveyors (RICS) Valuation - Global Standards (Red Book Global Standards).

The historical cost of the investment property amounted to £527,563 (2024 - £527,563).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

4,505

4,505

Amounts owed by group undertakings

71,194

46,700

Amounts owed by connected companies

-

170,000

Other debtors

-

2,950

75,699

224,155

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

7,887

13,186

Amounts owed to group undertakings

325,261

305,261

Taxation and social security

955

15,902

Other creditors

11,250

11,063

345,353

345,412

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

380,533

381,602

9.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

7,887

13,186

Amounts falling due between one and two years:

Bank loans

8,399

14,041

Amounts falling due between two and five years:

Bank loans

372,134

367,561

10.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

13,210

36,326

Deferred

tax

£

Balance at 1 October 2024

36,326

Provided during year

(23,116

)

Balance at 30 September 2025

13,210

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100