REGISTERED NUMBER: 02341339 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

L B International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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 ) .

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

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

-

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