REGISTERED NUMBER: 13783354 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

L J BLAND LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr L J Bland

REGISTERED OFFICE:

Old Coach House

Crickleaze

Chard

Somerset

TA20 3DR

REGISTERED NUMBER:

13783354 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Tangible assets

4

1,887

451

Investments

5

85,952

78,757

87,839

79,208

CURRENT ASSETS

Debtors

6

8,772

7,854

Cash at bank

171,056

110,696

179,828

118,550

CREDITORS

Amounts falling due within one year

7

20,418

20,755

NET CURRENT ASSETS

159,410

97,795

TOTAL ASSETS LESS CURRENT LIABILITIES

247,249

177,003

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

247,248

177,002

247,249

177,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Dr L J Bland - Director

1.	STATUTORY INFORMATION

L J Bland Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern

The director has considered the risks and issues concerning the company and its activities, and no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the director.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

-

4,000

4,000

Additions

1,123

883

2,006

At 31 December 2025

1,123

4,883

6,006

DEPRECIATION

At 1 January 2025

-

3,549

3,549

Charge for year

38

532

570

At 31 December 2025

38

4,081

4,119

NET BOOK VALUE

At 31 December 2025

1,085

802

1,887

At 31 December 2024

-

451

451

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

78,757

Additions

2,339

Disposals

(3,517

)

Revaluations

8,373

At 31 December 2025

85,952

NET BOOK VALUE

At 31 December 2025

85,952

At 31 December 2024

78,757

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

85,952

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,854

7,854

Directors' current accounts

918

-

8,772

7,854

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation Tax

17,705

18,565

Directors' current accounts

-

149

Accruals and deferred income

2,713

2,041

20,418

20,755

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Dr L J Bland

Balance outstanding at start of year

(149

)

(1

)

Amounts advanced

1,379

1,164

Amounts repaid

(312

)

(1,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

918

(149

)

No interest is being charged on the loan account and there are no set repayment terms.