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REGISTERED NUMBER: 02341339 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

L B International Limited

L B International Limited (Registered number: 02341339)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

L B International Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | J M Le Roy

| A P Le Roy

| SECRETARY: | A P Le Roy

| REGISTERED OFFICE: | 28a North Road

| Brighton

| East Sussex

| BN1 1YB

| REGISTERED NUMBER: | 02341339 (England and Wales)

| ACCOUNTANTS: | Style Accountants Limited

| Bank House

| Southwick Square

| Southwick

| West Sussex

| BN42 4FN

L B International Limited (Registered number: 02341339)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,778 |  | 7,588 |  |

Investments | 5 | 61,052 |  | 61,052 |  |

68,830 |  | 68,640 |  |

CURRENT ASSETS

Stocks | 206,936 |  | 228,742 |  |

Debtors | 6 | 1,620,361 |  | 1,597,740 |  |

Cash at bank | 207,711 |  | 163,574 |  |

2,035,008 |  | 1,990,056 |  |

CREDITORS

Amounts falling due within one year | 7 | 168,685 |  | 183,389 |  |

NET CURRENT ASSETS | 1,866,323 |  | 1,806,667 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,935,153 |  | 1,875,307 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (60,000 | ) | (100,000 | ) |

PROVISIONS FOR LIABILITIES | (1,945 | ) | (1,897 | ) |

NET ASSETS | 1,873,208 |  | 1,773,410 |  |

L B International Limited (Registered number: 02341339)

Balance Sheet - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 1,873,198 |  | 1,773,400 |  |

SHAREHOLDERS' FUNDS | 1,873,208 |  | 1,773,410 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

J M Le Roy - Director

L B International Limited (Registered number: 02341339)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| L B International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

L B International Limited (Registered number: 02341339)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 110,524 |  |

| Additions | 3,793 |  |

| At 31 March 2025 | 114,317 |  |

| DEPRECIATION

| At 1 April 2024 | 102,936 |  |

| Charge for year | 3,603 |  |

| At 31 March 2025 | 106,539 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,778 |  |

| At 31 March 2024 | 7,588 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 61,052 |  |

| NET BOOK VALUE

| At 31 March 2025 | 61,052 |  |

| At 31 March 2024 | 61,052 |  |

6. | DEBTORS

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 22,583 |  | 30,188 |  |

| Other debtors | 33,062 |  | 2,836 |  |

55,645 |  | 33,024 |  |

L B International Limited (Registered number: 02341339)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | DEBTORS - continued

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due after more than one year:

| Amounts owed by associated company | 1,564,716 |  | 1,564,716 |  |

| Aggregate amounts | 1,620,361 |  | 1,597,740 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 30,000 |  | 30,000 |  |

| Trade creditors | 60,758 |  | 45,645 |  |

| Taxation and social security | 74,527 |  | 67,105 |  |

| Other creditors | 3,400 |  | 40,639 |  |

168,685 |  | 183,389 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 60,000 |  | 100,000 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| J M Le Roy

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 9,500 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 9,500 |  | - |  |

| A P Le Roy

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 9,500 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 9,500 |  | - |  |

L B International Limited (Registered number: 02341339)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| During the year, the company paid rent of £70,000 (2024- £70,000) in respect of properties owned by the directors.