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Registered number: 05977163
Lrb Investments Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
Lrb Investments Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Lrb Investments Limited
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Lrb Investments Limited For The Year Ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Lrb Investments Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Lrb Investments Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of Lrb Investments Limited and state those matters that we have agreed to state to the directors of Lrb Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lrb Investments Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Lrb Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lrb Investments Limited . You consider that Lrb Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lrb Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

8 January 2026

Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
Page 1
Page 2
Lrb Investments Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05977163

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,417 |  | 6,445
Investment Properties | 5 |  | 2,476,039 |  | 2,476,039
|  |  | 2,479,456 |  | 2,482,484
CURRENT ASSETS
Debtors | 6 | 12,006 |  | 938 |
Cash at bank and in hand |  | 157,830 |  | 128,222 |
|  | 169,836 |  | 129,160 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,159,888 ) |  | (2,216,779 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,990,052 ) |  | (2,087,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 489,404 |  | 394,865
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,225 ) |  | (1,225 )
NET ASSETS |  |  | 488,179 |  | 393,640
CAPITAL AND RESERVES
Allotted, called up and fully paid share capital |  |  | 400 |  | 400
Profit and Loss Account |  |  | 487,779 |  | 393,240
SHAREHOLDERS' FUNDS |  |  | 488,179 |  | 393,640

Page 2
Page 3
Lrb Investments Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 G Evans Director
8 January 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Lrb Investments Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Lrb Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05977163 . The registered office is 2 The Brackens, Lletty Brongu, Llangynwyd, Bridgend, CF34 0DY.
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.
The financial statements are presented in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Significant judgements and estimations
The significant accounting policies applied in the application of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
No significant judgements have had to be made by the directors in preparing these financial statements.
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.
Turnover from rental income received from investment properties is recognised on a straight line basis over the lease term.
Turnover from the sale of investment property is recognised when the title of the asset has been legally transferred to the buyer.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% straight line
Computer Equipment | 20% straight line

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 4
Page 5
Lrb Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 5
Page 6
Lrb Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 13,965 | 3,680 | 17,645
As at 31 October 2025 | 13,965 | 3,680 | 17,645
Depreciation
As at 1 November 2024 | 8,656 | 2,544 | 11,200
Provided during the period | 2,428 | 600 | 3,028
As at 31 October 2025 | 11,084 | 3,144 | 14,228
Net Book Value
As at 31 October 2025 | 2,881 | 536 | 3,417
As at 1 November 2024 | 5,309 | 1,136 | 6,445

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 2,476,039

6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,006 |  | 938

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 278 |  | 21
Corporation tax | 30,796 |  | 22,649
Other taxes and social security | 6,223 |  | 6,771
Other creditors | 2,122,591 |  | 2,187,338
| 2,159,888 |  | 2,216,779

Page 6
Page 7
Lrb Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Related Party Transactions
The company has an ongoing loan facility amounting to £2,100,098 (2024: £2,096,881) from members of key management personnel. The loan is repayble on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within Creditors: amounts falling within one year.
Page 7