Lowell and Hunter Limited Company accounts

COMPANY REGISTRATION NUMBER: 13120172

Lowell and Hunter Limited

Unaudited Financial Statements

31 January 2026

Lowell and Hunter Limited

Financial Statements

Year ended 31 January 2026

Contents	Pages

Officers and professional advisers	1

Directors' report	2

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	3

Profit and loss account	4

Balance sheet	5

Notes to the financial statements	6 to 7

Lowell and Hunter Limited

Officers and Professional Advisers

The board of directors	Miss J Lowell
	Mr K M Hunter

Registered office	29 King Street
	Newcastle-under-Lyme
	Staffordshire
	ST5 1ER

Accountants	Dean Statham
	Chartered accountants
	29 King Street
	Newcastle-under-Lyme
	Staffordshire
	ST5 1ER

Bankers	Lloyds
	98 Victoria Street
	London
	SW1E5JL

Lowell and Hunter Limited

Directors' Report

Year ended 31 January 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 January 2026 .

Principal activities

The principal activity of the company during the year was that of property management and rental.

Directors

The directors who served the company during the year were as follows:

Miss J Lowell
Mr K M Hunter

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 16 October 2026 and signed on behalf of the board by:

Miss J Lowell	Mr K M Hunter
Director	Director

Registered office:

29 King Street

Newcastle-under-Lyme

Staffordshire

ST5 1ER

Lowell and Hunter Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lowell and Hunter Limited

Year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lowell and Hunter Limited for the year ended 31 January 2026, which comprise the profit and loss account, balance sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Lowell and Hunter Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Lowell and Hunter Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lowell and Hunter Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lowell and Hunter Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lowell and Hunter Limited. You consider that Lowell and Hunter Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Lowell and Hunter Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dean Statham Chartered accountants

29 King Street Newcastle-under-Lyme Staffordshire ST5 1ER

16 October 2026

Lowell and Hunter Limited

Profit and Loss Account

Year ended 31 January 2026

	2026	2025
Note	£	£
Turnover	25,841	22,165

	--------	--------
Gross profit	25,841	22,165

Administrative expenses	8,320	7,323
	--------	--------
Operating profit	17,521	14,842

Other interest receivable and similar income	1,020	778
	--------	--------
Profit before taxation	18,541	15,620

Tax on profit	3,523	2,968
	--------	--------
Profit for the financial year and total comprehensive income	15,018	12,652
	--------	--------

Dividends paid and payable	( 12,500)	( 21,000)

Retained earnings at the start of the year	5,932	14,280
	--------	--------
Retained earnings at the end of the year	8,450	5,932
	--------	--------

All the activities of the company are from continuing operations.

Lowell and Hunter Limited

Balance Sheet

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	233,367	233,367

Current assets

Debtors	5	915	–
Cash at bank and in hand		60,250	45,167
		--------	--------
		61,165	45,167

Creditors: amounts falling due within one year	6	285,982	272,502
		---------	---------
Net current liabilities		224,817	227,335
		---------	---------
Total assets less current liabilities		8,550	6,032
		-------	-------
Net assets		8,550	6,032
		-------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	8,450	5,932
	-------	-------
Shareholders funds	8,550	6,032
	-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:

Miss J Lowell	Mr K M Hunter
Director	Director

Company registration number: 13120172

Lowell and Hunter Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 29 King Street, Newcastle-under-Lyme, Staffordshire, ST5 1ER. The company registration number is 13120172 .

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

The turnover shown in the profit and loss accounts represents amounts invoiced for rents due during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are include din the profit and loss in the period in which they arise. Investment properties whose fair value cannot be measured reliably without undue cost or effort on an ongoing basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objectives evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.

4. Tangible assets

	Investment property
	£
Cost
At 1 February 2025 and 31 January 2026	233,367
	---------
Depreciation
At 1 February 2025 and 31 January 2026	–
	---------
Carrying amount
At 31 January 2026	233,367
	---------
At 31 January 2025	233,367
	---------

The investment properties were purchased during 2022 and fair value as at 31 January 2026 has been assessed by the directors to be equivalent to cost.

5. Debtors

	2026	2025
	£	£
Other debtors	915	–
	----	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	3,523	2,967
Other creditors	282,459	269,535
	---------	---------
	285,982	272,502
	---------	---------

7. Employee numbers

The average number of persons employed by the company during the year amounted to nil (2025: nil)