LND DECO LTD Filleted Accounts Cover
LND DECO LTD
Company No. 15685170
Information for Filing with The Registrar
30 April 2025
LND DECO LTD Directors Report Registrar
The Directors present their report and the accounts for the period ended 30 April 2025.
Principal activities
The principal activity of the company during the period under review was painting.
Directors
The Directors who served at any time during the period were as follows:
Claudia-Nicoleta Costache
Dorel-Mihai Costache
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Claudia-Nicoleta Costache
Director
30 April 2025
LND DECO LTD Balance Sheet Registrar
at
30 April 2025
Company No.
15685170
Notes
2025
£
Current assets
Debtors
4
10,608
Cash at bank and in hand
1,435
12,043
Creditors: Amount falling due within one year
5
(6,853)
Net current assets
5,190
Total assets less current liabilities
5,190
Net assets
5,190
Capital and reserves
Called up share capital
100
Profit and loss account
7
5,090
Total equity
5,190
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 30 April 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 April 2025 and signed on its behalf by:
Claudia-Nicoleta Costache
Director
30 April 2025
LND DECO LTD Notes to the Accounts Registrar
for the period ended 30 April 2025
1
General information
LND DECO LTD is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 15685170
Its registered office is:
131A Shakespeare Crescent
London
E12 6LW
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Currency
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
Number
The average monthly number of employees (including directors) during the period:
2
4
Debtors
2025
£
Trade debtors
1,090
Other debtors
9,518
10,608
5
Creditors:
amounts falling due within one year
2025
£
Trade creditors
2,500
Taxes and social security
1,194
Other creditors
3,159
6,853
6
Share Capital

100 Ordinary £1 shares were subscribed by director/shareholder of the company.
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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