REGISTERED NUMBER: 06326264 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Lord Collectables Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Directors:

S D Lord

Mrs L L Lord

Registered office:

Bank House

Broad Street

Spalding

Lincolnshire

PE111TB

Business address:

The Round House

Birchgrove Garden Centre

Surfleet Road Pinchbeck

Spalding

Lincolnshire

PE11 3XY

Registered number:

06326264 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lord Collectables Limited for the year ended 31 July 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lord Collectables Limited, as a body, in accordance with the terms of our engagement letter dated 8 November 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Lord Collectables Limited and state those matters that we have agreed to state to the Board of Directors of Lord Collectables Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lord Collectables Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lord Collectables Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lord Collectables Limited. You consider that Lord Collectables Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lord Collectables Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

16 September 2025

Fixed assets

Intangible assets

5

-

72

Tangible assets

6

2,289

2,982

2,289

3,054

Current assets

Stocks

359,614

357,724

Debtors

7

607

3,053

Cash at bank

37,318

55,470

397,539

416,247

Creditors

Amounts falling due within one year

8

61,105

105,953

Net current assets

336,434

310,294

Total assets less current liabilities

338,723

313,348

Provisions for liabilities

435

580

Net assets

338,288

312,768

Capital and reserves

Called up share capital

9

100

100

Retained earnings

338,188

312,668

Shareholders' funds

338,288

312,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

S D Lord - Director

1.	Statutory information

Lord Collectables 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of five years.

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

-

20% on reducing balance

Equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

5.	Intangible fixed assets

Website

£

Cost

At 1 August 2024

and 31 July 2025

2,612

Amortisation

At 1 August 2024

2,540

Amortisation for year

72

At 31 July 2025

2,612

Net book value

At 31 July 2025

-

At 31 July 2024

72

6.	Tangible fixed assets

Plant and

machinery

Equipment

Totals

£

£

£

Cost

At 1 August 2024

and 31 July 2025

8,105

6,074

14,179

Depreciation

At 1 August 2024

5,866

5,331

11,197

Charge for year

448

245

693

At 31 July 2025

6,314

5,576

11,890

Net book value

At 31 July 2025

1,791

498

2,289

At 31 July 2024

2,239

743

2,982

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

607

3,053

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

9,314

5,993

Taxation and social security

11,005

4,710

Other creditors

40,786

95,250

61,105

105,953

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

A Ordinary shares

£1

50

50

50

B Ordinary shares

£1

50

50

100

100