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Registered number: 15613007
Lingaro Britain Ltd.
Unaudited Financial Statements
For the Period 3 April 2024 to 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15613007
30 April 2025
Notes £ £
CURRENT ASSETS
Debtors 4 33,637
Cash at bank and in hand 25,621
59,258
Creditors: Amounts Falling Due Within One Year 5 (11,105 )
NET CURRENT ASSETS (LIABILITIES) 48,153
TOTAL ASSETS LESS CURRENT LIABILITIES 48,153
NET ASSETS 48,153
CAPITAL AND RESERVES
Called up share capital 6 50,000
Profit and Loss Account (1,847 )
SHAREHOLDERS' FUNDS 48,153
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Oliver KILVERT
Director
18/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lingaro Britain Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 15613007 . The registered office is 2 Smiths Square, 77 Fulham Palace Road, London, W6 8AF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Debtors
30 April 2025
£
Due within one year
Prepayments and accrued income 17,691
Deposit 8,882
Lingaro PL 6,437
VAT 627
33,637
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
30 April 2025
£
Trade creditors 641
Other taxes and social security 4,593
Accruals and deferred income 5,871
11,105
6. Share Capital
30 April 2025
£
Allotted, Called up and fully paid 50,000
Page 3