LBC Sprinklers Ltd - Filleted accounts

Registered number

10435334

LBC Sprinklers Ltd

Unaudited Filleted Accounts

31 October 2025

LBC Sprinklers Ltd
Registered number:		10435334
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		38,120			50,646

Current assets
Debtors	4	71,403			146,745
Cash at bank and in hand		8,695			9,013
		80,098			155,758

Creditors: amounts falling due within one year	5	(44,102)			(97,814)

Net current assets			35,996			57,944

Total assets less current liabilities			74,116			108,590

Creditors: amounts falling due after more than one year	6		(39,960)			(56,153)



Net assets			34,156			52,437

Capital and reserves
Called up share capital			100			100
Profit and loss account			34,056			52,337

Shareholders' funds			34,156			52,437

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Benjamin Cryne
Director
Approved by the board on 23 April 2026

LBC Sprinklers Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment		33% reducing balance
	Plant and machinery		20% reducing balance
	Motor Vehicles		25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.




2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Computer equipment	Plant and machinery	Motor vehicles		Total
		£	£	£		£
	Cost
	At 1 November 2024	2,963	12,665	61,990		77,618
	At 31 October 2025	2,963	12,665	61,990		77,618

	Depreciation
	At 1 November 2024	2,586	9,357	15,029		26,972
	Charge for the year	124	662	11,740		12,526
	At 31 October 2025	2,710	10,019	26,769		39,498

	Net book value
	At 31 October 2025	253	2,646	35,221		38,120
	At 31 October 2024	377	3,308	46,961		50,646


4	Debtors			2025		2024
£					£

	Trade debtors			26,570		37,435
	CIS Tax			44,833		109,310
				71,403		146,745


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bounce back loan			-		6,584
	Trade creditors			898		1,867
	Taxation and social security costs			42,702		53,523
	CIS			-		34,564
	Directors loan account			37		811
	Other creditors			465		465
				44,102		97,814




6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bounce back loan			-		4,162
	Obligations under finance lease and hire purchase contracts			39,960		51,991
				39,960		56,153


7	Other information

	LBC Sprinklers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	211 Manchester New Road
	Alkrington
	Middleton
	Manchester
	M24 1JT