Registration number: 12116751

Lloyd Crossan International Risk Limited

Contents

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

Lloyd Crossan International Risk Limited

(Registration number: 12116751)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,979	5,511
Current assets
Stocks		3,800	3,800
Debtors	5	67,915	69,832
Cash at bank and in hand		-	15,867
		71,715	89,499
Creditors: Amounts falling due within one year	6	(75,120)	(78,239)
Net current (liabilities)/assets		(3,405)	11,260
Total assets less current liabilities		(1,426)	16,771
Creditors: Amounts falling due after more than one year	6	(12,475)	(12,475)
Provisions for liabilities		(376)	(1,047)
Net (liabilities)/assets		(14,277)	3,249
Capital and reserves
Called up share capital		100	100
Retained earnings		(14,377)	3,149
Shareholders' (deficit)/funds		(14,277)	3,249

Lloyd Crossan International Risk Limited

(Registration number: 12116751)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 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 director acknowledges his 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 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.

Approved and authorised by the director on 20 April 2026
 

......................................... Mr T Lloyd Director

Lloyd Crossan International Risk Limited

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

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:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

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 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 deferred 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.

The current 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.

Lloyd Crossan International Risk Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Plant and machinery	20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 3).

Lloyd Crossan International Risk Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 August 2024	894	22,738	23,632
At 31 July 2025	894	22,738	23,632
Depreciation
At 1 August 2024	894	17,227	18,121
Charge for the year	-	3,532	3,532
At 31 July 2025	894	20,759	21,653
Carrying amount
At 31 July 2025	-	1,979	1,979
At 31 July 2024	-	5,511	5,511

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		-	11,122
Amounts owed by related parties		35,285	34,162
Other debtors		32,630	24,548
		67,915	69,832

Lloyd Crossan International Risk Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Other borrowings	7	2,482	2,460
Trade creditors		1,439	5,499
Taxation and social security		71,199	67,103
Other creditors		-	3,177
		75,120	78,239