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Registered number: 16256683
LMF Hospitality Limited
Unaudited Financial Statements
For the Period 17 February 2025 to 28 February 2026
Hawthorn Accountancy Solutions Ltd
LMF Hospitality Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
LMF Hospitality Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 16256683

| 28 February 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 205,133
Tangible Assets | 5 |  | 813,047
|  |  | 1,018,180
CURRENT ASSETS
Stocks | 6 | 9,850 |
Debtors | 7 | 12,766 |
Cash at bank and in hand |  | 142,149 |
|  | 164,765 |
Creditors: Amounts Falling Due Within One Year | 8 | (372,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (208,088 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 810,092
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (799,057 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,585 )
NET ASSETS |  |  | 3,450
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2
Profit and Loss Account |  |  | 3,448
SHAREHOLDERS' FUNDS |  |  | 3,450

Page 1
Page 2
LMF Hospitality Limited
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 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 directors acknowledge their 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

Kathryn Warlow Director | Matthew Warlow Director
1st June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LMF Hospitality Limited
Notes to the Financial Statements
For the Period 17 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
LMF Hospitality Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16256683 . The registered office is 17 Maes Y Piod, Bridgend, CF31 5FJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 15 years.
2.4. 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:

Freehold | 2 % Straight Line
Plant & Machinery | 20 % Straight Line
Fixtures & Fittings | 20 % Straight Line

2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
LMF Hospitality Limited
Notes to the Financial Statements (continued)
For the Period 17 February 2025 to 28 February 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 30
30
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 17 February 2025 | -
Additions | 214,425
As at 28 February 2026 | 214,425
Amortisation
As at 17 February 2025 | -
Provided during the period | 9,292
As at 28 February 2026 | 9,292
Net Book Value
As at 28 February 2026 | 205,133
As at 17 February 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 17 February 2025 | - | - | - | -
Additions | 775,250 | 53,411 | 1,763 | 830,424
As at 28 February 2026 | 775,250 | 53,411 | 1,763 | 830,424
Depreciation
As at 17 February 2025 | - | - | - | -
Provided during the period | 10,337 | 6,831 | 209 | 17,377
As at 28 February 2026 | 10,337 | 6,831 | 209 | 17,377
Net Book Value
As at 28 February 2026 | 764,913 | 46,580 | 1,554 | 813,047
As at 17 February 2025 | - | - | - | -

Page 4
Page 5
LMF Hospitality Limited
Notes to the Financial Statements (continued)
For the Period 17 February 2025 to 28 February 2026
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
6. Stocks

| 28 February 2026
--- | ---
| £
Stock | 9,850

7. Debtors

| 28 February 2026
--- | ---
| £
Due within one year
Other debtors | 3,103
Due after more than one year
Trade debtors | 8,656
Other debtors | 1,007
| 9,663
| 12,766

8. Creditors: Amounts Falling Due Within One Year

| 28 February 2026
--- | ---
| £
Trade creditors | 14,711
Bank loans and overdrafts | 55,228
Other creditors | 250,556
Taxation and social security | 52,358
| 372,853

9. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2026
--- | ---
| £
Bank loans | 799,057

10. Share Capital

| 28 February 2026
--- | ---
| £
Allotted, Called up and fully paid | 2

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