Company No: 14030852 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	99		99
		99		99
Current assets
Cash at bank and in hand		9,188		8,971
		9,188		8,971
Creditors: amounts falling due within one year	4	( 5,738)		( 4,704)
Net current assets		3,450		4,267
Total assets less current liabilities		3,549		4,366
Net assets		3,549		4,366
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		3,449		4,266
Total shareholders' funds		3,549		4,366

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Little Lanherne Holdings Ltd (registered number: 14030852) were approved and authorised for issue by the Director on 12 October 2026. They were signed on its behalf by:

Sir C J P Lawson 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

Little Lanherne Holdings Ltd (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 Little Lanherne Farm, St Mawgan, Cornwall, TR8 4HH, 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 £.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2025	99		99
At 30 April 2026	99		99
Carrying value at 30 April 2026	99		99
Carrying value at 30 April 2025	99		99

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 30.04.2026	Ownership 30.04.2025	Held
JSS Exeter (Development Land and New Homes) Limited	10 Southernhay West, Exeter, Devon, EX1 1JG	Provision of estate agent services	Ordinary	50.00%	50.00%	Direct

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to director	4,738		3,427
Accruals	1,000		960
Taxation and social security	0		317
	5,738		4,704

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

6. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Director loan account	4,738		3,427

The director has advanced funds to the company on a director loan account. The loan is interest free and repayable on demand.