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Registration number: 15905003 (England and Wales)

LW PT Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

LW PT Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

LW PT Ltd

Company Information

Director | Mr Leo Wainstein

Registered office | 190 Barnet Road Barnet England EN5 3LF

Accountants | Aventus Partners Limited Chartered AccountantsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

LW PT Ltd

(Registration number: 15905003) (England and Wales)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 297 | -
Current assets |  |  |
Debtors | 5 | 6,276 | -
Cash at bank and in hand |  | 3,238 | 9,547
|  | 9,514 | 9,547
Creditors: Amounts falling due within one year | 6 | (9,726) | (6,829)
Net current (liabilities)/assets |  | (212) | 2,718
Net assets |  | 85 | 2,718
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 84 | 2,717
Shareholders' funds |  | 85 | 2,718

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; and
• | 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the director on 13 April 2026

......................................... Mr Leo Wainstein Director |  |

LW PT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
190 Barnet Road
Barnet
EN5 3LF
England

These financial statements were authorised for issue by the director on 13 April 2026.

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.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

LW PT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 20% straight line basis

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average monthly number of persons employed by the company (including the director) during the year, was 1 (2025: 1).

LW PT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
Additions | 360 | 360
At 31 March 2026 | 360 | 360
Depreciation
Charge for the year | 63 | 63
At 31 March 2026 | 63 | 63
Carrying amount
At 31 March 2026 | 297 | 297

5 | Debtors

| 2026 £ | 2025 £
Directors account | 6,276 | -
| 6,276 | -

LW PT Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 8,226 | 5,329
Accruals and deferred income | 1,500 | 1,500
| 9,726 | 6,829

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

8 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £38,000.00 (2025 - £20,000.00) per ordinary share |  | 38,000 |  | 20,000

9 | Related party transactions

Other transactions with the director

As at the balance sheet date, the amount due from the director of £6,276 was outstanding. This balance was subsequently repaid in full on 13 April 2026.