Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 14900140 Mr Piotr Maruszak Mr Pawel Piotrowski Partners Property Investment Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14900140 2025-05-31 14900140 2026-05-31 14900140 2025-06-01 2026-05-31 14900140 frs-core:CurrentFinancialInstruments 2026-05-31 14900140 frs-core:Non-currentFinancialInstruments 2026-05-31 14900140 frs-core:ShareCapital 2026-05-31 14900140 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 14900140 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 14900140 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 14900140 frs-bus:SmallEntities 2025-06-01 2026-05-31 14900140 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 14900140 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 14900140 1 2025-06-01 2026-05-31 14900140 frs-bus:Director1 2025-06-01 2026-05-31 14900140 frs-bus:Director2 2025-06-01 2026-05-31 14900140 frs-countries:EnglandWales 2025-06-01 2026-05-31 14900140 2024-05-31 14900140 2025-05-31 14900140 2024-06-01 2025-05-31 14900140 frs-core:CurrentFinancialInstruments 2025-05-31 14900140 frs-core:Non-currentFinancialInstruments 2025-05-31 14900140 frs-core:ShareCapital 2025-05-31 14900140 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 14900140
Lagentium Plaza Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
ZP Accountants and Business Advisers Ltd
International House, 307 Cotton Exchange
Old Hall Street
Liverpool
L3 9LQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14900140
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,100,000 1,100,000
1,100,000 1,100,000
CURRENT ASSETS
Cash at bank and in hand 15 58
15 58
Creditors: Amounts Falling Due Within One Year 5 (270,967 ) (275,254 )
NET CURRENT ASSETS (LIABILITIES) (270,952 ) (275,196 )
TOTAL ASSETS LESS CURRENT LIABILITIES 829,048 824,804
Creditors: Amounts Falling Due After More Than One Year 6 (771,450 ) (771,450 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,865 ) (9,865 )
NET ASSETS 47,733 43,489
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 47,732 43,488
SHAREHOLDERS' FUNDS 47,733 43,489
Page 1
Page 2
For the year ending 31 May 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
Mr Piotr Maruszak
Director
Mr Pawel Piotrowski
Director
7th September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lagentium Plaza Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14900140 . The registered office is 150 Albert Road, Morley, Leeds, LS27 8RT.
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. 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
2Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investment Property
2026
£
Fair Value
As at 1 June 2025 and 31 May 2026 1,100,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 1,040,617 1,040,617
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Amounts owed to group undertakings 268,014 272,971
Amounts owed to participating interests - 1
Other creditors 2,953 2,282
270,967 275,254
Amounts owed to group undertakings and participating interests are unsecured and repayable on demand
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 771,450 771,450
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Partners Property Investment Ltd by virtue of its ownership of 100% of the issued share capital in the company.
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