| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 December 2025 |
| for |
| LMS GROUP HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 December 2025 |
| for |
| LMS GROUP HOLDINGS LIMITED |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Contents of the Financial Statements |
| for the year ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| LMS GROUP HOLDINGS LIMITED |
| Company Information |
| for the year ended 31 December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Preston Park House |
| South Road |
| Brighton |
| East Sussex |
| BN1 6SB |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Balance Sheet |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 13 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 14 |
| Fair value reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Balance Sheet - continued |
| 31 December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Notes to the Financial Statements |
| for the year ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| LMS Group Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the fair value of consideration received or receivable net of VAT and rental income is recognised on an accruals basis. |
| Tangible fixed assets |
| Office equipment - 5 years straight line |
| Fixtures & fittings - 4 years straight line |
| Computer equipment - 4 years straight line |
| 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 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Going concern |
| The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements. |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Office | and | Computer |
| equipment | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Investments (neither listed nor unlisted) were as follows: |
| 2025 | 2024 |
| £ | £ |
| Assets held for investment | 22,695 | 22,695 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 January 2025 |
| Revaluations | 40,000 |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| Fair value at 31 December 2025 is represented by: |
| £ |
| Valuation in 2022 | 255,807 |
| Valuation in 2025 | 40,000 |
| Cost | 2,008,953 |
| 2,304,760 |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 6. | INVESTMENT PROPERTY - continued |
| If investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 2,008,953 | 2,008,953 |
| Aggregate depreciation | 166,441 | 152,378 |
| Investment property was valued on an open market basis on 2 January 2026 by the directors . |
| 7. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security | ( |
) |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loans |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loans | 662,100 | 662,100 |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 12. | SECURED DEBTS |
| Molo Holdings No.1 Ltd have a fixed charge over the property for which the mortgage relates. This was satisfied post year end. |
| Handelsbanken PLC have a fixed and floating charge over the assets and rent receivable from the property for which the mortgage relates. |
| 13. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 42,479 | 31,362 |
| Deferred tax |
| £ |
| Balance at 1 January 2025 |
| Provided during year |
| Balance at 31 December 2025 |
| 14. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | 1 | 140 | 140 |
| Ordinary B | 1 | 60 | 60 |
| 200 | 200 |
| LMS GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11193634) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 15. | RELATED PARTY DISCLOSURES |
| Jumping Curves Ltd [Parent company] |
| As at 31/12/2025 £42,100 (2024: £38,400) was owed by LMS Group Holdings Ltd. |