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Registered number: 05030649
LDA Properties Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05030649
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 170,000 170,000
170,000 170,000
CURRENT ASSETS
Debtors 5 7,238 3,808
Cash at bank and in hand - 6,686
7,238 10,494
Creditors: Amounts Falling Due Within One Year 6 (124,348 ) (121,838 )
NET CURRENT ASSETS (LIABILITIES) (117,110 ) (111,344 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,890 58,656
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,373 ) (2,373 )
NET ASSETS 50,517 56,283
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 50,417 56,183
SHAREHOLDERS' FUNDS 50,517 56,283
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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.
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
N G Ball
Director
23 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LDA Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05030649 . The registered office is Avaland House, 110 London Road Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
At 31 January 2026 the company's current liabilities exceeded its current assets by £117,110 (2025: £111,344). 
The company is dependent on the ongoing financial support of its shareholders by way of directors' current account balances of £44,334 (2025: £38,910) and other shareholder loans of £77,350 (2025: £76,350). All parties have indicated that they will continue to support the company for the foreseeable future and not demand repayment until such time as working capital permits. Accordingly the directors feel that it is appropriate for these accounts to be prepared on a going concern basis.
2.2. Turnover
Turnover is represents the total rents receivable during the period.
2.3. Investment Properties
Investment property is included at fair value. Revaluation gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 170,000
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 298 349
Other debtors 6,940 3,459
7,238 3,808
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 46 -
Other loans 77,350 76,350
Corporation tax - 2,298
VAT 1,143 2,805
Accruals 1,475 1,475
Directors' loan accounts 44,334 38,910
124,348 121,838
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
"Other loans" of £77,350 (2025: £76,350) comprise interest free loans to the company with no fixed repayment dates by non-director shareholders.
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9. Reserves
2026
£
At February 2025
56,183
Loss for the year 
(3,266)
Dividends paid 
(2,500)
As at 31 January 2026
50,417
The company's investment property has been revalued. Revaluation gains have been credited to the profit and loss account in line with the reporting requirements under FRS102 1A. At 31 January 2026 the company's retained earnings included non-distributable reserves of £26,204 (2025: £26,204) resulting from the revaluation.
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