Company Registration No. 12179596 (England and Wales)
LORD OF THE RINGS LIMITED
Unaudited accounts
for the year ended 31 August 2025
LORD OF THE RINGS LIMITED
Unaudited accounts
Contents
LORD OF THE RINGS LIMITED
Company Information
for the year ended 31 August 2025
Director
James Edward Handyside
Company Number
12179596 (England and Wales)
Registered Office
Unit W3
Cockpit Yard
Northington Street
London
London
WC1N 2NP
England
Accountants
Chilli Accounting Ltd
60 Kilpin Green
Newport Pagnell
MK16 9LY
LORD OF THE RINGS LIMITED
Statement of financial position
as at 31 August 2025
Tangible assets
33,028
43,472
Inventories
217,746
162,771
Cash at bank and in hand
92,605
76,647
Creditors: amounts falling due within one year
(120,997)
(104,107)
Net current assets
227,589
194,216
Net assets
260,617
237,688
Called up share capital
100
100
Profit and loss account
260,517
237,588
Shareholders' funds
260,617
237,688
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
James Edward Handyside
Director
Company Registration No. 12179596
LORD OF THE RINGS LIMITED
Notes to the Accounts
for the year ended 31 August 2025
LORD OF THE RINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12179596. The registered office is Unit W3, Cockpit Yard, Northington Street, London, London, WC1N 2NP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years straight line
Plant & machinery
5 years straight line
Fixtures & fittings
5 years straight line
Computer equipment
3 years straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
LORD OF THE RINGS LIMITED
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Total
At 1 September 2024
81,935
At 1 September 2024
38,463
Charge for the year
16,192
5
Capital commitments
2025
2024
There were no capital commitments, contingent liabilities or other financial commitments at year end.
There were no Directors' advances, credit or guarantees during the year.
7
Average number of employees
During the year the average number of employees was 4 (2024: 3).