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Registered Number: 08652292
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 January 2025

for

LENDING EXPERT LIMITED

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2025.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.



....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
24 July 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 270,596    300,104 
Tangible fixed assets 4 8,513    9,737 
279,109    309,841 
Current assets      
Debtors 238,859    38,299 
Cash at bank and in hand 133,114    (37,028)
371,973    1,271 
Creditors: amount falling due within one year (309,209)   (125,990)
Net current assets 62,764    (124,719)
 
Total assets less current liabilities 341,873    185,122 
Creditors: amount falling due after more than one year (91,657)   (138,132)
Provisions for liabilities (4,821)   (5,060)
Net assets 245,395    41,930 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 245,394    41,929 
Shareholders' funds 245,395    41,930 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 July 2025 and were signed by:


-------------------------------
David Beard
Director
2
General Information
Lending Expert Limited is a private company, limited by shares, registered in England and Wales, registration number 08652292, registration address The Steam Mill, Chester, Cheshire, CH3 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 2).
3.

Intangible fixed assets

Cost Goodwill - 10% Stright Line   Other Intangibles - 10% Straight Line   Total
  £   £   £
At 01 February 2024 30,000    344,098    374,098 
Additions   8,780    8,780 
Disposals    
At 31 January 2025 30,000    352,878    382,878 
Amortisation
At 01 February 2024 16,000    57,994    73,994 
Charge for year 3,000    35,288    38,288 
On disposals    
At 31 January 2025 19,000    93,282    112,282 
Net book values
At 31 January 2025 11,000    259,596    270,596 
At 31 January 2024 14,000    286,104    300,104 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Improvements to property   Total
  £   £   £
At 01 February 2024 7,274    7,245    14,519 
Additions 3,516      3,516 
Disposals    
At 31 January 2025 10,790    7,245    18,035 
Depreciation
At 01 February 2024 2,367    2,415    4,782 
Charge for year 2,325    2,415    4,740 
On disposals    
At 31 January 2025 4,692    4,830    9,522 
Net book values
Closing balance as at 31 January 2025 6,098    2,415    8,513 
Opening balance as at 01 February 2024 4,907    4,830    9,737 

The net book value of Improvements to property includes £ 2,415 (2024 £4,830) in respect of assets leased under finance leases or hire purchase contracts.

Assignment of Lease
The company has assigned the lease to a third party on the 23rd of May 2024. The leasehold improvements were still depreciated over the original lease term of three (3) years, since the assignment of lease was completed after the balance sheet date.

5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
 

3