REGISTERED NUMBER: 07614732 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Lalam Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

40,884

49,908

CURRENT ASSETS

Cash at bank

194,860

186,168

CREDITORS

Amounts falling due within one year

5

13,269

23,028

NET CURRENT ASSETS

181,591

163,140

TOTAL ASSETS LESS CURRENT LIABILITIES

222,475

213,048

PROVISIONS FOR LIABILITIES

7,768

9,483

NET ASSETS

214,707

203,565

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

214,607

203,465

SHAREHOLDERS' FUNDS

214,707

203,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th January 2026 and were signed on its behalf by:

Dr R K Lalam - Director

1.	COMPANY INFORMATION

Lalam Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07614732

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

Motor Vehicles - 20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st May 2024

1,847

67,000

68,847

Additions

1,431

-

1,431

At 30th April 2025

3,278

67,000

70,278

DEPRECIATION

At 1st May 2024

715

18,224

18,939

Charge for year

700

9,755

10,455

At 30th April 2025

1,415

27,979

29,394

NET BOOK VALUE

At 30th April 2025

1,863

39,021

40,884

At 30th April 2024

1,132

48,776

49,908

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Tax

13,058

22,458

Directors' current accounts

211

570

13,269

23,028

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

60

Ordinary A

£1

60

60

40

Ordinary B

£1

40

40

100

100

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25

30.4.24

£

£

Dr R K Lalam

Balance outstanding at start of year

(569

)

(5,051

)

Amounts advanced

28,100

30,165

Amounts repaid

(27,742

)

(25,683

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(211

)

(569

)

The loan is repayable on demand and no interest was charged during the year.

8.

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