Lou-bai Enterprises Ltd

Lou-bai Enterprises Ltd
Statement of Financial Position
As at 31 October 2025

	2025
	£	£
Fixed assets		685
Current assets	7,277
Creditors: amount falling due within one year	(2,563)
Net current assets		4,714
Total assets less current liabilities		5,399
Net assets		5,399


Capital and reserves		5,399

NOTES TO THE ACCOUNTS

General Information

Lou-bai Enterprises Ltd is a private company, limited by shares, registered in England and Wales, registration number 15942181, registration address 58 John Wilson Street, LONDON ENGLAND, London, SE18 6QQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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

25 Reducing Balance

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 07 September 2024	-	-
Additions	700	700
Disposals	-	-
At 31 October 2025	700	700
Depreciation
At 07 September 2024	-	-
Charge for period	15	15
On disposals	-	-
At 31 October 2025	15	15
Net book values
Closing balance as at 31 October 2025	685	685
Opening balance as at 07 September 2024	-	-

3.	Average number of employees Average number of employees during the period was 1.

For the period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 02 November 2025 and were signed by:

--------------------------------
Mr B Kamara
Director

Registered Number: 15942181
England and Wales
LOU-BAI ENTERPRISES LTD

Abridged Accounts

Period of accounts Start date: 07 September 2024 End date: 31 October 2025