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REGISTERED NUMBER: 14316477 (England and Wales)















Unaudited Financial Statements

for the Period 1 September 2023 to 31 December 2024

for

LBD Group Ltd

LBD Group Ltd (Registered number: 14316477)






Contents of the Financial Statements
for the Period 1 September 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LBD Group Ltd

Company Information
for the Period 1 September 2023 to 31 December 2024







DIRECTORS: Mrs N L Evans
G O Evans





REGISTERED OFFICE: Unit 18 East Horton Business Park
Knowle Lane
Fair Oak
Hampshire
SO50 7DZ





REGISTERED NUMBER: 14316477 (England and Wales)





ACCOUNTANT: Branston Adams
Chartered Certified Accountants
Suite 2, Victoria House
South Street
Farnham
Surrey
GU9 7QU

LBD Group Ltd (Registered number: 14316477)

Balance Sheet
31 December 2024

31.12.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,581 1,889

CURRENT ASSETS
Debtors 5 40,502 16,125
Cash at bank 24,403 28,887
64,905 45,012
CREDITORS
Amounts falling due within one year 6 79,249 22,602
NET CURRENT (LIABILITIES)/ASSETS (14,344 ) 22,410
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,763

)

24,299

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (8,765 ) 24,297
(8,763 ) 24,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 23 April 2025 and were signed on its behalf by:





G O Evans - Director


LBD Group Ltd (Registered number: 14316477)

Notes to the Financial Statements
for the Period 1 September 2023 to 31 December 2024

1. STATUTORY INFORMATION

LBD Group Ltd 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.

Turnover
Turnover is derived from the ordinary activities of the business and is shown net of value added tax and discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the period 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 period 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 period was 2 (2023 - 2 ) .

LBD Group Ltd (Registered number: 14316477)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 December 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2023 2,819
Additions 5,267
At 31 December 2024 8,086
DEPRECIATION
At 1 September 2023 930
Charge for period 1,575
At 31 December 2024 2,505
NET BOOK VALUE
At 31 December 2024 5,581
At 31 August 2023 1,889

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.8.23
£    £   
Trade debtors 14,210 16,125
Amounts owed by associates 23 -
Other debtors 26,269 -
40,502 16,125

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.8.23
£    £   
Trade creditors 30,576 108
Taxation and social security 42,003 21,651
Other creditors 6,670 843
79,249 22,602