REGISTERED NUMBER: 10464044 (United Kingdom)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

LLAMPHA CAPITAL LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

266,203

266,097

CURRENT ASSETS

Debtors

5

1,269,580

1,389,982

Cash at bank

1,072

26,308

1,270,652

1,416,290

CREDITORS

Amounts falling due within one year

6

85,093

57,266

NET CURRENT ASSETS

1,185,559

1,359,024

TOTAL ASSETS LESS CURRENT LIABILITIES

1,451,762

1,625,121

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

1,451,662

1,625,021

SHAREHOLDERS' FUNDS

1,451,762

1,625,121

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

Mr D Green - Director

1.	STATUTORY INFORMATION

Llampha Capital Ltd is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number:

10464044

Registered office:

c/o Advantage Accountancy & Advisory Ltd

Second Floor, Avalon House

5-7 Cathedral Road

Cardiff

CF11 9HA

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.

Preparation of consolidated financial statements

The financial statements contain information about Llampha Capital Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

266,097

Additions

106

At 31 December 2024

266,203

NET BOOK VALUE

At 31 December 2024

266,203

At 31 December 2023

266,097

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Kendon Tech Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary Shares

100.00

Beamat Investments Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

Smart Gift Voucher Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary A

55.00

Toddle Born Wild Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary

98.00

Scotch Exchange Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary B

40.00

Toddle.Me Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary A

100.00

Green Boots Media Ltd

Registered office: Second Floor, Avalon House, 5-7 Cathedral Road, Cardiff, United Kingdom, CF11 9HA

Nature of business:

%

Class of shares:

holding

Ordinary A

100.00

Kendon Pty Ltd

Registered office: Landsdowne Financial Pty Ltd 'Level 14' SE 3A16 275, Alfred Street N, North Sydney, NSW, 2060

Nature of business:

%

Class of shares:

holding

Ord

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

2,083

Other debtors

1,255,018

1,387,899

Prepayments

14,562

-

1,269,580

1,389,982

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

14,976

4,142

Social security and other taxes

-

16,502

Other creditors

67,897

34,612

Accruals and deferred income

2,220

2,010

85,093

57,266

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

A Ordinary

£1

100

100