Latitude 25 Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI726359

		28 February 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		96,525
Investment Properties	5		390,609

			487,134
CURRENT ASSETS
Debtors	6	5,356
Cash at bank and in hand		1,744

		7,100
Creditors: Amounts Falling Due Within One Year	7	(496,702 )

NET CURRENT ASSETS (LIABILITIES)			(489,602 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,468 )

NET LIABILITIES			(2,468 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(2,568 )

SHAREHOLDERS' FUNDS			(2,468)

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Latitude 25 Ltd

Balance Sheet (continued)

As At 28 February 2026

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

G Hampton Director	L Hampton Director
1 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Latitude 25 Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI726359 . The registered office is 42a Markethill Road, Tandragee, Craigavon, BT62 2ET.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

2.5% Straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 13 February 2025	-
Additions	99,000

As at 28 February 2026	99,000

Depreciation
As at 13 February 2025	-
Provided during the period	2,475

As at 28 February 2026	2,475

...CONTINUED

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Latitude 25 Ltd

Notes to the Financial Statements (continued)

For the Period 13 February 2025 to 28 February 2026

Net Book Value
As at 28 February 2026	96,525

As at 13 February 2025	-

5. Investment Property

	28 February 2026
	£
Fair Value
As at 13 February 2025	-
Additions	390,609

As at 28 February 2026	390,609

The directors consider the above value of investment properties to reflect the market value at 28 February 2026.

6. Debtors

	28 February 2026
	£
Due within one year
Other debtors	5,356

7. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Accruals and deferred income	846
Directors' loan accounts	495,856

	496,702

8. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 13 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Gareth Hampton	-	(249,020 )	1,800	-	(247,220 )
Miss Laura Hampton	-	(250,436 )	1,800	-	(248,636 )

The above loan is unsecured, interest free and repayable on demand.

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