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LBA Building Construction Ltd

Registered Number
09122703
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

LBA Building Construction Ltd
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | L A Hristov

Registered Address | 100 Hillcross Avenue
| Morden
| SM4 4EG

Registered Number | 09122703 (England and Wales)

LBA Building Construction Ltd
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 436 |  |  |  | 581
|  |  |  | 436 |  |  |  | 581
Current assets |  |  |  |  |  |  |  |
Debtors |  | 1,523 |  |  |  | 1,108 |  |
Cash at bank and on hand |  | 90,008 |  |  |  | 39,249 |  |
|  | 91,531 |  |  |  | 40,357 |  |
Creditors amounts falling due within one year |  | (66,246) |  |  |  | (15,188) |  |
Net current assets (liabilities) |  |  |  | 25,285 |  |  |  | 25,169
Total assets less current liabilities |  |  |  | 25,721 |  |  |  | 25,750
Net assets |  |  |  | 25,721 |  |  |  | 25,750
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 25,621 |  |  |  | 25,650
Shareholders' funds |  |  |  | 25,721 |  |  |  | 25,750

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 January 2026, and are signed on its behalf by:
L A Hristov Director Registered Company No. 09122703

LBA Building Construction Ltd
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 August 24 | 775
| At 31 July 25 | 775
| Depreciation and impairment
| At 01 August 24 | 194
| Charge for year | 145
| At 31 July 25 | 339
| Net book value
| At 31 July 25 | 436
| At 31 July 24 | 581