LS Trader Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06967924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,354		13,128

			12,354		13,128
CURRENT ASSETS
Debtors	5	111,876		109,012
Cash at bank and in hand		24		15,604

		111,900		124,616
Creditors: Amounts Falling Due Within One Year	6	(57,205 )		(55,241 )

NET CURRENT ASSETS (LIABILITIES)			54,695		69,375

TOTAL ASSETS LESS CURRENT LIABILITIES			67,049		82,503

Creditors: Amounts Falling Due After More Than One Year	7		-		(15,325 )

NET ASSETS			67,049		67,178

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			66,949		67,078

SHAREHOLDERS' FUNDS			67,049		67,178

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LS Trader Limited

Balance Sheet (continued)

As At 31 July 2025

For the 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.

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip James Seaton

Director

26/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

LS Trader Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06967924 . The registered office is 6b Parkway, Porters Wood, St Albans, Hertfordshire, England, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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LS Trader Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	12,478	1,787	12,048	26,313
Additions	-	-	2,563	2,563

As at 31 July 2025	12,478	1,787	14,611	28,876

Depreciation
As at 1 August 2024	5,563	848	6,774	13,185
Provided during the period	1,729	235	1,373	3,337

As at 31 July 2025	7,292	1,083	8,147	16,522

Net Book Value
As at 31 July 2025	5,186	704	6,464	12,354

As at 1 August 2024	6,915	939	5,274	13,128

5. Debtors

	2025	2024
	£	£
Due within one year
Directors' loan accounts	111,876	109,012

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2
Bank loans and overdrafts	6,000	13,200
Corporation tax	33,132	31,502
VAT	16,334	9,187
Accruals and deferred income	1,739	1,350

	57,205	55,241

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	-	15,325

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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