LTPE Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14976919

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		200		200

			200		200
CURRENT ASSETS
Debtors	5	96,000		-
Cash at bank and in hand		196,724		4,670

		292,724		4,670
Creditors: Amounts Falling Due Within One Year	6	(303,481 )		(5,370 )

NET CURRENT ASSETS (LIABILITIES)			(10,757 )		(700 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,557 )		(500 )

NET LIABILITIES			(10,557 )		(500 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(10,657 )		(600 )

SHAREHOLDERS' FUNDS			(10,557)		(500)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Amir Arshad

Director

23/04/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

LTPE Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14976919 . The registered office is 68 Birchdale Road, London, E7 8AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	200

As at 31 March 2025	200

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	200

As at 1 April 2024	200

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Other debtors	96,000	-

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LTPE Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	-	100
Amounts owed to group undertakings	302,181	4,670
Other creditors	1,300	600

	303,481	5,370

7. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

8. Transition to FRS 102

These financial statements for the year ended 31 March 2025 are the first financial statements of the company prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The date of transition is 01 April 2024. The transition from FRS 105 to FRS 102 Section 1A is not considered to have had a material effect on the financial statements.

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