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Company Registration No. 11070891 (England and Wales)
LC Training And Consultancy Ltd Unaudited accounts for the year ended 30 November 2025
LC Training And Consultancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LC Training And Consultancy Ltd Company Information for the year ended 30 November 2025
Directors
Lynda Teresa Claydon David Bruce Claydon
Company Number
11070891 (England and Wales)
Registered Office
61 Hargham Road Attleborough NR17 2HG United Kingdom
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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LC Training And Consultancy Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
31,460
55,439
Current assets
Debtors
5
9,304
4,748
Cash at bank and in hand
47,310
29,305
56,614
34,053
Creditors: amounts falling due within one year
6
(65,058)
(61,248)
Net current liabilities
(8,444)
(27,195)
Total assets less current liabilities
23,016
28,244
Provisions for liabilities
Deferred tax
(10,425)
(13,860)
Net assets
12,591
14,384
Capital and reserves
Called up share capital
2
2
Profit and loss account
12,589
14,382
Shareholders' funds
12,591
14,384
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2026 and were signed on its behalf by
Lynda Teresa Claydon Director Company Registration No. 11070891
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LC Training And Consultancy Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
LC Training And Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 11070891. The registered office is 61 Hargham Road, Attleborough, NR17 2HG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Motor vehicles
25% RB
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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LC Training And Consultancy Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
35,787
66,491
102,278
Additions
160
-
160
Disposals
-
(33,858)
(33,858)
At 30 November 2025
35,947
32,633
68,580
Depreciation
At 1 December 2024
18,473
28,366
46,839
Charge for the year
4,369
6,119
10,488
On disposals
-
(20,207)
(20,207)
At 30 November 2025
22,842
14,278
37,120
Net book value
At 30 November 2025
13,105
18,355
31,460
At 30 November 2024
17,314
38,125
55,439
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,304
4,748
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
2,085
VAT
2,741
3,336
Obligations under finance leases and hire purchase contracts
-
19,333
Taxes and social security
4,537
-
Loans from directors
57,780
36,494
65,058
61,248
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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