Company registration number: 15350429
Unaudited financial statements
for the year ended 31 December 2025
for
Llr Counselling Services Ltd
Pages for filing with the Registrar
Company registration number: 15350429
Llr Counselling Services Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Intangible assets 4 4,800 5,400
Tangible assets 5 1,307 1,947
6,107 7,347
Current assets
Debtors - 4,861
Cash at bank and in hand 18,661 9,552
18,661 14,413
Creditors: amounts falling due within one
year 		(7,362) (6,767)
Net current assets 11,299 7,646
Total assets less current liabilities 17,406 14,993
Provisions for liabilities (122) (243)
NET ASSETS 17,284 14,750
Capital and reserves
Called up share capital 1 1
Profit and loss account 17,283 14,749
TOTAL EQUITY 17,284 14,750
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 15350429
Llr Counselling Services Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr L ROWLAND, Director
14 January 2026
2
Llr Counselling Services Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Llr Counselling Services Ltd is a private company registered in England and Wales. Its registered number is 15350429. The company is limited by shares. Its registered office is L L R Counselling Services, 1 Hamilton Square, Birkenhead, Merseyside, CH41 6AU.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
GOODWILL - 10% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
FIXTURES AND FITTINGS - 25% straight line
COMPUTER EQUIPMENT - 33% straight line
3
Llr Counselling Services Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Intangible assets
GOODWILL
£
Cost
At 1 January 2025 6,000
At 31 December 2025 6,000
Amortisation
At 1 January 2025 600
Charge for year 600
At 31 December 2025 1,200
Net book value
At 31 December 2025 4,800
At 31 December 2024 5,400
4
Llr Counselling Services Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 2,715
Additions 170
At 31 December 2025 2,885
Depreciation
At 1 January 2025 768
Charge for year 810
At 31 December 2025 1,578
Net book value
At 31 December 2025 1,307
At 31 December 2024 1,947
Cost or valuation at 31 December 2025 is represented by:
Plant and
machinery
etc.
£
Valuation in 2024 2,715
Valuation in 2025 170
Cost -
2,885
If PLANT AND MACHINERY had not been revalued, it would have been included at the following historical cost:
31 Dec 25 31 Dec 24
£ £
Cost 2,885 2,715
Accumulated depreciation 1,578 768
5
Llr Counselling Services Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 31 December 2025 and 31 December 2024.
31 Dec 25 31 Dec 24
£ £
Balance outstanding at start of year 4,861 -
Amounts advanced 32,902 4,861
Amounts repaid (38,136) -
Balance outstanding at end of year (373) 4,861
6