L.V.d (Sw) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15921367

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		50,287

			50,287
CURRENT ASSETS
Stocks	5	10,000
Debtors	6	59
Cash at bank and in hand		68,565

		78,624
Creditors: Amounts Falling Due Within One Year	7	(101,172 )

NET CURRENT ASSETS (LIABILITIES)			(22,548 )

TOTAL ASSETS LESS CURRENT LIABILITIES			27,739

NET ASSETS			27,739

CAPITAL AND RESERVES
Called up share capital	8		1
Profit and Loss Account			27,738

SHAREHOLDERS' FUNDS			27,739

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L.V.d (Sw) Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Naomi Censi

Director

26th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

L.V.d (Sw) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15921367 . The registered office is 14 & 15 Southernhay West, Exeter, Devon, EX1 1PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	18% Reducing Balance
Motor Vehicles	18% Reducing Balance
Fixtures & Fittings	18% Reducing Balance
Computer Equipment	18% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 28 August 2024	-	-	-	-	-
Additions	11,469	42,000	6,958	899	61,326

As at 31 August 2025	11,469	42,000	6,958	899	61,326

...CONTINUED

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L.V.d (Sw) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 28 August 2024	-	-	-	-	-
Provided during the period	2,064	7,560	1,253	162	11,039

As at 31 August 2025	2,064	7,560	1,253	162	11,039

Net Book Value
As at 31 August 2025	9,405	34,440	5,705	737	50,287

As at 28 August 2024	-	-	-	-	-

5. Stocks

	2025
	£
Stock	10,000

6. Debtors

	2025
	£
Due within one year
Other debtors	59

7. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	99,578
Taxation and social security	1,594

	101,172

8. Share Capital

	2025
	£
Allotted, Called up and fully paid	1

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