LMA COMMERCIAL MANAGEMENT LIMITED

Company Information
for the period from 13 September 2024 to 30 September 2025


Directors	ALLRED, Lee Andrew
	WHITTAKER, Michelle Kate


Registered Address	15 Valentines Road
	Atherton
	Manchester
	M46 0LD


Registered Number	15955355 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025
		£	£
Current assets
Debtors		100,183
Cash at bank and on hand		37,620
		137,803
Creditors amounts falling due within one year	3	(67,143)
Net current assets (liabilities)			70,660
Total assets less current liabilities			70,660
Net assets			70,660
Capital and reserves
Called up share capital			1
Profit and loss account			70,659
Shareholders' funds			70,660

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2026, and are signed on its behalf by:

ALLRED, Lee Andrew
Director
Registered Company No. 15955355

LMA COMMERCIAL MANAGEMENT LIMITED

Notes to the Financial Statements
for the period ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	16,175
	Bank borrowings and overdrafts	12,508
	Taxation and social security	38,460
	Total	67,143