REGISTERED NUMBER: 10432975 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 October 2025

for

LPHV Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M P Griffin

J M T Griffin

REGISTERED OFFICE:

Devon House

Church Hill

Winchmore Hill

London

N21 1LE

REGISTERED NUMBER:

10432975 (England and Wales)

ACCOUNTANTS:

AMC FINANCE LTD

76 WINDSOR ROAD

MAIDENHEAD

BERKSHIRE

SL6 2DJ

FIXED ASSETS

Tangible assets

4

724

965

CURRENT ASSETS

Stocks

450,228

450,228

Debtors

5

600,426

688,525

1,050,654

1,138,753

CREDITORS

Amounts falling due within one year

6

1,709,327

1,752,426

NET CURRENT LIABILITIES

(658,673

)

(613,673

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(657,949

)

(612,708

)

CREDITORS

Amounts falling due after more than one year

7

400,035

445,035

NET LIABILITIES

(1,057,984

)

(1,057,743

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(1,058,084

)

(1,057,843

)

SHAREHOLDERS' FUNDS

(1,057,984

)

(1,057,743

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by:

J M T Griffin - Director

1.	STATUTORY INFORMATION

LPHV Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery - 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 31 October 2024

and 30 October 2025

2,711

DEPRECIATION

At 31 October 2024

1,746

Charge for year

241

At 30 October 2025

1,987

NET BOOK VALUE

At 30 October 2025

724

At 30 October 2024

965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Amounts owed by group undertakings

-

88,099

Other debtors

600,426

600,426

600,426

688,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans and overdrafts

25,408

25,408

Social security and other taxes

2,645

2,645

Other creditors

1,678,874

1,717,653

Accruals and deferred income

2,400

6,720

1,709,327

1,752,426

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans - 1-2 years

26,034

26,034

Other creditors

374,001

419,001

400,035

445,035

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.10.25

30.10.24

value:

£

£

100

Ordinary

1

100

100