Learmonth Technologies Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15997358

Learmonth Technologies Ltd

Filleted Unaudited Financial Statements

For the Period Ended

31 October 2025

Learmonth Technologies Ltd

Statement of Financial Position

31 October 2025

	2025
Note	£	£

Fixed Assets

Tangible assets	4		293

Current Assets

Debtors	5	8,223
Cash at bank and in hand		58,157
		---------
		66,380

Creditors: amounts falling due within one year	6	14,578
		---------
Net Current Assets			51,802
			---------
Total Assets Less Current Liabilities			52,095
			---------
Net Assets			52,095
			---------

Learmonth Technologies Ltd

Statement of Financial Position (continued)

31 October 2025

	2025
Note	£	£

Capital and Reserves

Called up share capital		10
Profit and loss account		52,085
		---------
Shareholder Funds		52,095
		---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31st October 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 member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- 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 were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

A Cook
Director

Company registration number: 15997358

Learmonth Technologies Ltd

Notes to the Financial Statements

Period Ended 31st October 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Vicarage, High Road, Swilland, Ipswich, Suffolk, IP6 9LP.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis. Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable for services rendered. Income Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tangible Assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Impairment of Fixed Assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Tangible Assets

	Equipment
	£
Cost
At 1st November 2024	–
Additions	440
	----
At 31st October 2025	440
	----
Depreciation
At 1st November 2024	–
Charge for the period	147
	----
At 31st October 2025	147
	----
Carrying amount
At 31st October 2025	293
	----

5. Debtors

	2025
	£
Trade debtors	8,223
	-------

6. Creditors: amounts falling due within one year

	2025
	£
Corporation tax	13,180
Other creditors	1,398
	---------
	14,578
	---------