Lrjnch Limited - Accounts

Lrjnch Limited Accountants' Report For the year ended 24 December 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Lrjnch Limited for the year ended 24 December 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lrjnch Limited for the year ended 24 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Lrjnch Limited, as a body, in accordance with the terms of our engagement letter dated 23 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Lrjnch Limited and state those matters that we have agreed to state to the Board of Directors of Lrjnch Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lrjnch Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Lrjnch Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lrjnch Limited. You consider that Lrjnch 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 accounts of Lrjnch 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 accounts 24 December 2024 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 23 September 2025 1

Lrjnch Limited
Accountants' Report
For the year ended 24 December 2024

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Lrjnch Limited for the year ended 24 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lrjnch Limited for the year ended 24 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Lrjnch Limited, as a body, in accordance with the terms of our engagement letter dated 23 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Lrjnch Limited and state those matters that we have agreed to state to the Board of Directors of Lrjnch Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lrjnch Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Lrjnch Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lrjnch Limited. You consider that Lrjnch 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 accounts of Lrjnch 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 accounts
24 December 2024

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
23 September 2025

Lrjnch Limited
Statement of Financial Position
As at 24 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	1,331,307	874,969
		1,331,307	874,969
Current assets
Debtors		5,988	564
Cash at bank and in hand		2,235	3,200
		8,223	3,764
Creditors: amount falling due within one year		(259,080)	(196,673)
Net current assets		(250,857)	(192,909)

Total assets less current liabilities		1,080,450	682,060
Creditors: amount falling due after more than one year		(873,007)	(568,332)
Provisions for liabilities		(45,125)	(23,371)
Net assets		162,318	90,357

Capital and reserves
Called up share capital	4	40	40
Revaluation Reserves		213,846	123,004
Profit and loss account		(51,568)	(32,687)
Shareholders' funds		162,318	90,357

For the year ended 24 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

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 board of directors on 23 September 2025 and were signed on its behalf by:

-------------------------------
Clifford Paul Hobbs
Director

Lrjnch Limited
Notes to the Abridged Financial Statements
For the year ended 24 December 2024

General Information

Lrjnch Limited is a private company, limited by shares, registered in England and Wales, registration number 12696633, registration address 12 Chapmans Drive, Old Stratford, Milton Keynes, Northamptonshire, MK19 6NT.

The presentation currency is £ sterling.

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.

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.

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:

Fixtures and Fittings

20% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees including directors Average number of employees during the year was 2 (2023 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Investment properties	Total
	£	£	£
At 25 December 2023	-	874,969	874,969
Additions	1,895	340,421	342,316
Disposals	-	-	-
Revaluations	-	114,496	114,496
At 24 December 2024	1,895	1,329,886	1,331,781
Depreciation
At 25 December 2023	-	-	-
Charge for year	474	-	474
On disposals	-	-	-
At 24 December 2024	474	-	474
Net book values
Closing balance as at 24 December 2024	1,421	1,329,886	1,331,307
Opening balance as at 25 December 2023	-	874,969	874,969

Share Capital

Allotted, called up and fully paid	2024 £	2023 £
10 Class A shares of £1.00 each	10	10
10 Class B shares of £1.00 each	10	10
10 Class C shares of £1.00 each	10	10
10 Class D shares of £1.00 each	10	10
	40	40

5.	Director’s loan

Directors loan

The director has advanced to and has been advanced monies by company during the year. The balance at the year end is £210,074 owed to the director (2023: £186,539).

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2024 £		2023 £		2024 £		2023 £
Faqshop Ltd	30,837		3,137		39,483		7,663

Faqshop Ltd is a company controlled by the same directors' and has loaned the company £39,483 (2023: £7,663) with an annual interest rate of 7.5% paid annually.

Registered Number: 12696633
England and Wales
LRJNCH LIMITED

Abridged Accounts

Period of accounts Start date: 25 December 2023 End date: 24 December 2024