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COMPANY REGISTRATION NUMBER: 13406800

Lapidari Group Limited

Filleted Unaudited Financial Statements

31 May 2025

Lapidari Group Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 5 | 3,799 | 6,791
Cash at bank and in hand | 11,691 | 594
| -------- | -------
| 15,490 | 7,385

Creditors: amounts falling due within one year | 6 | 6,378 | 6,609
| -------- | -------
Net current assets | 9,112 | 776
| ------- | ----
Total assets less current liabilities | 9,112 | 776
| ------- | ----

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 9,012 | 676
| ------- | ----
Shareholder funds | 9,112 | 776
| ------- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 April 2026 , and are signed on behalf of the board by:

K M Conroy |
Director |

Company registration number: 13406800

Lapidari Group Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 100 South Street, Bishop's Stortford, Hertfordshire, CM23 3BG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in compliance with the provisions of the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 (SI2008/409) and Financial Reporting Standard 102 Section 1A.
Turnover
Turnover represents the sales value, excluding Value Added Tax, of work done and services rendered during the period. Turnover includes the sales value of work done but not invoiced at the period-end where the company has a right to consideration in respect of the work completed to date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 6,600
Other debtors | 3,799 | 191
| ------- | -------
| 3,799 | 6,791
| ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 3,704 | 4,729
Social security and other taxes | 171 | 5
Other creditors | 2,503 | 1,875
| ------- | -------
| 6,378 | 6,609
| ------- | -------