REGISTERED NUMBER: 11077840 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

LPFA Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L C Crivelli

REGISTERED OFFICE:

8 Moorpark Avenue

Yate

Bristol

United Kingdom

BS37 4BY

REGISTERED NUMBER:

11077840 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

14,755

18,160

CURRENT ASSETS

Stocks

5,251

8,000

Cash at bank

644

706

5,895

8,706

CREDITORS

Amounts falling due within one year

5

58,443

69,427

NET CURRENT LIABILITIES

(52,548

)

(60,721

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,793

)

(42,561

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(37,893

)

(42,661

)

SHAREHOLDERS' FUNDS

(37,793

)

(42,561

)

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 director acknowledges his 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 director and authorised for issue on 5 December 2025 and were signed by:

L C Crivelli - Director

1.	STATUTORY INFORMATION

LPFA Investments Ltd 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.

Computer equipment

-

25% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

34,500

DEPRECIATION

At 1 April 2024

16,340

Charge for year

3,405

At 31 March 2025

19,745

NET BOOK VALUE

At 31 March 2025

14,755

At 31 March 2024

18,160

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

1

Other creditors

58,443

69,426

58,443

69,427

6.	GOING CONCERN

The company commenced trading during the year to 31.03.20 with initial start-up costs and stock purchases since that time being financed by loans from the director. The director's loans will not be required to be repaid until the company is in a position to do so and the director therefore considers that the company can continue to trade as a going concern.