Registration number: 08971724

L B Design Consultants Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

L B Design Consultants Ltd

Company Information

Directors

MH Lloyd J Briggs

Registered office

Lowther House Lowther Street Kendal Cumbria LA9 4DX

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

L B Design Consultants Ltd

(Registration number: 08971724)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,295	4,284
Current assets
Debtors	5	20,492	22,171
Cash at bank and in hand		14,842	11,126
		35,334	33,297
Creditors: Amounts falling due within one year	6	(36,642)	(30,058)
Net current (liabilities)/assets		(1,308)	3,239
Total assets less current liabilities		1,987	7,523
Creditors: Amounts falling due after more than one year	6	(872)	(5,864)
Provisions for liabilities		(626)	(814)
Net assets		489	845
Capital and reserves
Called up share capital		100	100
Retained earnings		389	745
Shareholders' funds		489	845

For the financial 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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:
 

......................................... MH Lloyd Director

L B Design Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lowther House
Lowther Street
Kendal
Cumbria
LA9 4DX

These financial statements were authorised for issue by the Board on 15 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

L B Design Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Computer equipment	25% straight line
Motor vehicles	25% straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

L B Design Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	8,535	13,950	22,485
Additions	968	-	968
At 31 March 2025	9,503	13,950	23,453
Depreciation
At 1 April 2024	5,523	12,678	18,201
Charge for the year	1,435	522	1,957
At 31 March 2025	6,958	13,200	20,158
Carrying amount
At 31 March 2025	2,545	750	3,295
At 31 March 2024	3,012	1,272	4,284

5

Debtors

Current	2025 £	2024 £
Trade debtors	13,388	15,817
Prepayments	-	1,326
Other debtors	7,104	5,028
	20,492	22,171

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Loans and borrowings		4,992	4,992
Taxation and social security		29,296	22,654
Accruals and deferred income		2,352	1,816
Other creditors		2	596
		36,642	30,058

L B Design Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

		2025 £	2024 £
Due after one year
Loans and borrowings		872	5,864

7	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
J Briggs
Movements on director's current account	(2,849)	(23,858)	22,812	(3,895)
MH Lloyd
Movements on director's current account	(2,179)	(17,842)	16,812	(3,209)

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
J Briggs
Movements on director's current account	(14,650)	(26,511)	38,312	(2,849)
MH Lloyd
Movements on director's current account	(14,650)	(17,500)	29,971	(2,179)