LBH MECHANICAL LTD

LBH MECHANICAL LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	26,890	8,323
		26,890	8,323
Current assets
Debtors	4	46,405	28,295
Cash at bank and in hand		18,832	9,440
		65,237	37,735
Creditors: amount falling due within one year	5	(17,043)	(10,033)
Net current assets		48,194	27,702

Total assets less current liabilities		75,084	36,025
Creditors: amount falling due after more than one year	6	(22,122)	-
Provisions for liabilities	7	(3,989)	(66)
Net assets		48,973	35,959

Capital and reserves
Called up share capital	8	10	10
Profit and loss account		48,963	35,949
Shareholders' funds		48,973	35,959

For the year ended 31 March 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 year 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 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 director on 10 December 2025 and were signed by:

-------------------------------
William James Jervis
Director

LBH MECHANICAL LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

LBH MECHANICAL LTD is a private company, limited by shares, registered in England and Wales, registration number 13955446, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

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.

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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:

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	12,600	1,973	14,573
Additions	26,354	1,175	27,529
Disposals	-	-	-
At 31 March 2025	38,954	3,148	42,102
Depreciation
At 01 April 2024	5,513	737	6,250
Charge for year	8,360	602	8,962
On disposals	-	-	-
At 31 March 2025	13,873	1,339	15,212
Net book values
Closing balance as at 31 March 2025	25,081	1,809	26,890
Opening balance as at 01 April 2024	7,087	1,236	8,323

Debtors: amounts falling due within one year

	2025 £	2024 £
Accrued Income	4,004	4,004
Other Debtors	42,401	24,291
	46,405	28,295

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	200	-
Corporation Tax	16,816	9,927
Directors' Current Accounts	27	106
	17,043	10,033

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations Under HP/Financial Leases	22,122		-
	22,122		-

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	3,989		66
	3,989		66

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10 Ordinary shares of £1.00 each	10		10
	10		10

Registered Number: 13955446
England and Wales
Filleted Accounts

for the year ended 31 March 2025
for
LBH MECHANICAL LTD