2024-01-01 2024-12-31 false Capium Accounts Production 1.1 10519772 2024-01-01 2024-12-31 10519772 bus:AbridgedAccounts 2024-01-01 2024-12-31 10519772 bus:FRS102 2024-01-01 2024-12-31 10519772 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10519772 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10519772 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10519772 2024-01-01 2024-12-31 10519772 2024-12-31 10519772 bus:RegisteredOffice 2024-01-01 2024-12-31 10519772 core:WithinOneYear 2024-12-31 10519772 core:AfterOneYear 2024-12-31 10519772 1 2024-01-01 2024-12-31 10519772 bus:Director1 2024-01-01 2024-12-31 10519772 bus:Director1 2024-12-31 10519772 bus:Director1 2023-01-01 2023-12-31 10519772 2023-01-01 10519772 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 10519772 2023-01-01 2023-12-31 10519772 2023-12-31 10519772 core:WithinOneYear 2023-12-31 10519772 core:AfterOneYear 2023-12-31 10519772 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 10519772 core:FurnitureFittings 2024-01-01 2024-12-31 10519772 core:FurnitureFittings 2024-12-31 10519772 core:FurnitureFittings 2023-12-31 10519772 core:ComputerEquipment 2024-01-01 2024-12-31 10519772 core:ComputerEquipment 2024-12-31 10519772 core:ComputerEquipment 2023-12-31 10519772 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 10519772 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 10519772 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 10519772 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 10519772 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 10519772 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 10519772 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 10519772 core:Non-currentFinancialInstruments 2024-12-31 10519772 core:Non-currentFinancialInstruments 2023-12-31 10519772 core:ShareCapital 2024-12-31 10519772 core:ShareCapital 2023-12-31 10519772 core:RetainedEarningsAccumulatedLosses 2024-12-31 10519772 core:RetainedEarningsAccumulatedLosses 2023-12-31 10519772 dpl:Item1 2024-01-01 10519772 dpl:Item1 2024-12-31 10519772 dpl:Item1 2023-01-01 10519772 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10519772
England and Wales

 

 

 

LFF TRADING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

LFF TRADING LTD
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 2,627    1,015 
2,627    1,015 
Current assets      
Stocks 76,878    23,250 
Debtors: amounts falling due within one year 44,859    22,640 
Cash at bank and in hand (2,717)   (10,744)
119,020    35,146 
Creditors: amount falling due within one year (166,842)   (94,607)
Net current assets (47,822)   (59,461)
 
Total assets less current liabilities (45,195)   (58,446)
Creditors: amount falling due after more than one year (131,732)   (131,732)
Net assets (176,927)   (190,178)
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account (176,928)   (190,179)
Shareholders' funds (176,927)   (190,178)
 


For the year ended 31 December 2024 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 30 September 2025 and were signed by:


-------------------------------
Jinki Lee
Director
1
General Information
LFF TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 10519772, registration address 42 Tavistock Road, CAMBRIDGE, CB4 3NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 4 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2024 557    5,390    5,947 
Additions -    1,957    1,957 
Disposals -    -    - 
At 31 December 2024 557    7,347    7,904 
Depreciation
At 01 January 2024 557    4,375    4,932 
Charge for year -    345    345 
On disposals -    -    - 
At 31 December 2024 557    4,720    5,277 
Net book values
Closing balance as at 31 December 2024 -    2,627    2,627 
Opening balance as at 01 January 2024 -    1,015    1,015 


2