LS BAINS CONSTRUCTION LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15934582

LS BAINS CONSTRUCTION LTD

Filleted Unaudited Abridged Financial Statements

For the period ended

30 September 2025

LS BAINS CONSTRUCTION LTD

Abridged Financial Statements

Period ended 30 September 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory abridged financial statements	2

Abridged statement of financial position	3

Notes to the abridged financial statements	5

LS BAINS CONSTRUCTION LTD

Officers and Professional Advisers

Director	Mr L Singh

Registered office	111a, George Lane, South Woodford,
	London,
	United Kingdom
	E18 1AN

Accountants	OMG CONSULTING LTD
	Chartered Certified Accountants
	111a, George Lane
	London
	E18 1AN

LS BAINS CONSTRUCTION LTD

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of LS BAINS CONSTRUCTION LTD

Period ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of LS BAINS CONSTRUCTION LTD for the period ended 30 September 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of LS BAINS CONSTRUCTION LTD in accordance with the terms of our engagement letter dated 4 September 2024. Our work has been undertaken solely to prepare for your approval the abridged financial statements of LS BAINS CONSTRUCTION LTD and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LS BAINS CONSTRUCTION LTD and its director for our work or for this report.

It is your duty to ensure that LS BAINS CONSTRUCTION LTD has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LS BAINS CONSTRUCTION LTD. You consider that LS BAINS CONSTRUCTION LTD is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the abridged financial statements of LS BAINS CONSTRUCTION LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.

OMG CONSULTING LTD Chartered Certified Accountants

111a, George Lane London E18 1AN

LS BAINS CONSTRUCTION LTD

Abridged Statement of Financial Position

30 September 2025

	2025
Note	£

Current assets

Debtors	8,687
Cash at bank and in hand	2,319
	--------
	11,006

Creditors: amounts falling due within one year	7	9,812
		--------
Net current assets		1,194
		-------
Total assets less current liabilities		1,194
		-------
Net assets		1,194
		-------

Capital and reserves

Called up share capital	8	1,000
Profit and loss account		194
		-------
Shareholders funds		1,194
		-------

These abridged 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 abridged income statement has not been delivered.

For the period ending 30 September 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 members have not required the company to obtain an audit of its abridged 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 abridged financial statements .

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the period ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

LS BAINS CONSTRUCTION LTD

Abridged Statement of Financial Position (continued)

30 September 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mr L Singh
Director

Company registration number: 15934582

LS BAINS CONSTRUCTION LTD

Notes to the Abridged Financial Statements

Period ended 30 September 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 111a, George Lane, South Woodford,, London,, E18 1AN, United Kingdom.

2. Statement of compliance

These abridged 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 abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 .

5. Tax on profit

The tax on profit for the year at 19% : £8,080

6. Dividends

	2025
	£
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period )	34,000
	--------

7. Creditors: amounts falling due within one year

	2025
	£
Accruals and deferred income	1,450
Corporation tax	8,080
Other creditors	282
	-------
	9,812
	-------

8. Called up share capital

Issued, called up and fully paid

	2025
	No.	£
Ordinary shares of £ 1 each	1,000	1,000
	-------	-------

9. Related party transactions

At the year end, the director owed an amount of £8,688 to the company . This amount is interest free and is repayable on demand.

10. Controlling party

The company was under the control of the managing director Mr L.Singh throughout the current and previous years.