LCB Leisure Ltd - Accounts

LCB Leisure Ltd
Contents Page
For the year ended 28 February 2025

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5

LCB Leisure Ltd
Company Information
For the year ended 28 February 2025

Directors	Mr W Bugg Mrs C Bugg
Registered Number	07524736
Registered Office	5 The Grove Bedford Road Cople Bedfordshire MK44 3TP
Accountants	Denton Tavara Limited 61a High Street South Rushden NN10 0RA
Secretary	Mrs C Bugg

1

LCB Leisure Ltd
Directors' Report
For the year ended 28 February 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 28 February 2025.

Principal activities

Principal activity of the company during the financial year was of take-away food and mobile food stands together with amusement activities.

Directors

The directors who served the company throughout the year were as follows:

Mr W Bugg

Mrs C Bugg

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Mr W Bugg
Director

Date approved: 08 October 2025

2

LCB Leisure Ltd Accountants' Report For the year ended 28 February 2025
Accountants report You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Limited 61a High Street South Rushden NN10 0RA 08 October 2025 3

LCB Leisure Ltd
Accountants' Report
For the year ended 28 February 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Limited
61a High Street South
Rushden
NN10 0RA
08 October 2025

3

LCB Leisure Ltd
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	246,919	317,877
		246,919	317,877
Current assets
Stocks	4	28,305	12,400
Debtors	5	96,430	94,607
Cash at bank and in hand		90,967	5,867
		215,702	112,874
Creditors: amount falling due within one year	6	(135,095)	(115,007)
Net current assets		80,607	(2,133)

Total assets less current liabilities		327,526	315,744
Creditors: amount falling due after more than one year	7	(101,108)	(125,372)
Net assets		226,418	190,372

Capital and reserves
Called up share capital		2	2
Profit and loss account		226,416	190,370
Shareholders' funds		226,418	190,372

For the year ended 28 February 2025 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 financial statements were approved by the board of directors on 08 October 2025 and were signed on its behalf by:

-------------------------------
Mr W Bugg
Director

4

LCB Leisure Ltd
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

LCB Leisure Ltd is a private company, limited by shares, registered in England and Wales, registration number 07524736, registration address 5 The Grove, Bedford Road, Cople, Bedfordshire, MK44 3TP.

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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

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

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.

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:

Plant and Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Fixtures and Fittings	25% Straight Line
Computer Equipment	25% 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 34 (2024 : 45).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 March 2024	80,000	55,432	498,343	96,864	4,916	735,555
Additions	-	60,552	-	-	-	60,552
Disposals	-	-	(46,985)	-	-	(46,985)
At 28 February 2025	80,000	115,984	451,358	96,864	4,916	749,122
Depreciation
At 01 March 2024	-	23,353	300,577	90,978	2,770	417,678
Charge for year	-	25,546	86,090	2,650	1,229	115,515
On disposals	-	-	(30,990)	-	-	(30,990)
At 28 February 2025	-	48,899	355,677	93,628	3,999	502,203
Net book values
Closing balance as at 28 February 2025	80,000	67,085	95,681	3,236	917	246,919
Opening balance as at 01 March 2024	80,000	32,079	197,766	5,886	2,146	317,877

4.

Stocks

	2025 £		2024 £
Closing Stocks and WIP	28,305		12,400
	28,305		12,400

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	0	7,437
Other Debtors	96,430	81,220
VAT	0	5,950
	96,430	94,607

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Amounts Owed to Group Undertakings	0	3,811
Corporation Tax	87,072	43,825
PAYE & Social Security	4,302	29,198
Accruals	9,214	5,818
Other Creditors	957	1,962
Hire Purchase/Financial Leases	30,318	30,318
Directors' Current Accounts	73	75
VAT	3,159	0
	135,095	115,007

7.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans and Overdrafts	0	23,333
Hire Purchase / Financial Leases	101,108	102,039
	101,108	125,372

5

Registered Number: 07524736
England and Wales
LCB LEISURE LTD

Unaudited Financial Statements

Period of accounts Start date: 01 March 2024 End date: 28 February 2025