L.R.B GENERAL - Filleted accounts

Registered number

09158060

L.R.B GENERAL

Filleted Accounts

31 August 2025

L.R.B GENERAL
Registered number:		09158060
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		8,183			10,924

Current assets
Cash at bank and in hand		15,314			88,877

Creditors: amounts falling due within one year	4	(8,838)			(39,789)

Net current assets			6,476			49,088

Total assets less current liabilities			14,659			60,012

Creditors: amounts falling due after more than one year	5		(5,289)			(9,078)



Net assets			9,370			50,934

Capital and reserves
Profit and loss account			9,370			50,934

Shareholders' funds			9,370			50,934

The director is 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 director acknowledges his 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.




Leszek Rytych
Director
Approved by the board on 21 May 2026

L.R.B GENERAL
Notes to the Accounts
for the year ended 31 August 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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	9,363		57,393		66,756
	At 31 August 2025	9,363		57,393		66,756

	Depreciation
	At 1 September 2024	7,490		48,342		55,832
	Charge for the year	1,253		1,488		2,741
	At 31 August 2025	8,743		49,830		58,573

	Net book value
	At 31 August 2025	620		7,563		8,183
	At 31 August 2024	1,873		9,051		10,924


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

	Trade creditors			1,411		1,426
	Taxation and social security costs			4,877		37,525
	Other creditors			2,550		838
				8,838		39,789


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

	Bank loans			4,500		7,500
	Obligations under finance lease and hire purchase contracts			789		1,578
				5,289		9,078


6	Other information

	L.R.B GENERAL is a private company limited by shares and incorporated in England. Its registered office is:
	206 Caspian Way
	Purfleet
	Essex
	RM19 1LF