LKD Northern Living Ltd - Accounts to registrar (filleted)

LKD NORTHERN LIVING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L K O'Gara

REGISTERED OFFICE:

23 Denholme House Farm Drive

Denholme

Bradford

West Yorkshire

BD13 4AB

REGISTERED NUMBER:

10992783 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

7,439

7,506

CURRENT ASSETS

Debtors

5

5,133

8,760

Cash at bank

84,825

74,397

89,958

83,157

CREDITORS

Amounts falling due within one year

6

32,664

26,315

NET CURRENT ASSETS

57,294

56,842

TOTAL ASSETS LESS CURRENT LIABILITIES

64,733

64,348

CREDITORS

Amounts falling due after more than one
year

7

-

2,287

NET ASSETS

64,733

62,061

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

64,732

62,060

SHAREHOLDERS' FUNDS

64,733

62,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

Mrs L K O'Gara - Director

1.	STATUTORY INFORMATION

LKD Northern Living Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 November 2024

7,343

3,315

2,378

13,036

Additions

-

949

At 31 October 2025

7,343

3,315

3,327

13,985

DEPRECIATION

At 1 November 2024

1,469

1,683

2,378

5,530

Charge for year

734

245

37

1,016

At 31 October 2025

2,203

1,928

2,415

6,546

NET BOOK VALUE

At 31 October 2025

5,140

1,387

912

7,439

At 31 October 2024

5,874

1,632

-

7,506

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

2,532

4,314

Deferred tax asset

437

310

Prepayments

2,164

4,136

5,133

8,760

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

2,287

4,146

Trade creditors

1,470

2,441

Tax

16,855

10,214

VAT

9,369

7,198

Directors' current accounts

403

145

Accrued expenses

2,280

2,171

32,664

26,315

Loans from directors are interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

-

2,287

8.	DEFERRED TAX

£

Balance at 1 November 2024

(310

)

Accelerated Capital Allowances

(127

)

Balance at 31 October 2025

(437

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

1

Ordinary

1