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Registration number: 04119910

Lambert Roper & Horsfield Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Lambert Roper & Horsfield Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Lambert Roper & Horsfield Limited

Balance Sheet
as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 94,597
Tangible assets | 5 | 10,000 | 23,252
|  | 10,000 | 117,849
Current assets |  |  |
Work in progress |  | 16,471 | 8,502
Debtors | 6 | 196,514 | 205,713
Cash at bank and in hand |  | 255,539 | 214,552
|  | 468,524 | 428,767
Creditors: Amounts falling due within one year | 7 | (333,704) | (390,511)
Net current assets |  | 134,820 | 38,256
Total assets less current liabilities |  | 144,820 | 156,105
Provisions for liabilities |  | (2,247) | (5,505)
Net assets |  | 142,573 | 150,600
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 72 | 72
Capital redemption reserve |  | 36 | 36
Profit and loss account |  | 142,465 | 150,492
Shareholders' funds |  | 142,573 | 150,600

Registration number: 04119910

Lambert Roper & Horsfield Limited

Balance Sheet
as at 31 October 2025 (continued)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 10 April 2026 and signed on its behalf by:

......................................... Mr N I Frost Director

Lambert Roper & Horsfield Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by shares incorporated in England within the United Kingdom.
The company's registration number is 04119910.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
In respect of contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not yet invoiced.

Lambert Roper & Horsfield Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% on cost
Computer equipment | 20% on cost

Goodwill

Goodwill arising on business combinations is capitalised and classified as an asset on the Balance Sheet. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 10 years from 1 November 2015

Work in progress

Work in progress is an estimate of amounts due from customers for work done in the year that has not yet been invoiced.

Lambert Roper & Horsfield Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 19 (2024 - 19).

Lambert Roper & Horsfield Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 1,136,327 | 1,136,327
At 31 October 2025 | 1,136,327 | 1,136,327
Amortisation
At 1 November 2024 | 1,041,730 | 1,041,730
Amortisation charge | 94,597 | 94,597
At 31 October 2025 | 1,136,327 | 1,136,327
Net book value:
At 31 October 2025 | - | -
At 31 October 2024 | 94,597 | 94,597

5 | Tangible assets

| Fixtures, fittings and equipment £ | Computer equipment £ | Total £
Cost
At 1 November 2024 | 38,791 | 83,721 | 122,512
At 31 October 2025 | 38,791 | 83,721 | 122,512
Depreciation
At 1 November 2024 | 37,414 | 61,846 | 99,260
Charge for the year | 338 | 12,914 | 13,252
At 31 October 2025 | 37,752 | 74,760 | 112,512
Net book value
At 31 October 2025 | 1,039 | 8,961 | 10,000
At 31 October 2024 | 1,377 | 21,875 | 23,252

Lambert Roper & Horsfield Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025 (continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 160,922 | 167,786
Prepayments | 35,592 | 37,927
| 196,514 | 205,713

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 8,125 | 9,195
Taxation and social security | 91,058 | 84,558
Other creditors | - | 39,153
Accruals and deferred income | 20,191 | 18,622
Corporation tax | 85,055 | 75,948
Directors' loan accounts | 129,275 | 163,035
| 333,704 | 390,511

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £54,613 (2024 - £87,381). These financial commitments relate to non-cancellable operating leases and are payable over the remaining life of those leases.