LCF Holdings LLP

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

Registered number: OC395788

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		31,218
Tangible Assets	5		-		24,965

			-		56,183
CURRENT ASSETS
Debtors		1,204,241		2,017,259
Investments		-		100
Cash at bank and in hand		-		2,604,356

		1,204,241		4,621,715
Creditors: Amounts Falling Due Within One Year		(1,035,000 )		(291,537 )

NET CURRENT ASSETS (LIABILITIES)			169,241		4,330,178

TOTAL ASSETS LESS CURRENT LIABILITIES			169,241		4,386,361

NET ASSETS ATTRIBUTABLE TO MEMBERS			169,241		4,386,361

REPRESENTED BY:
Loans and other debts due to members
Other amounts		140,241		4,359,361

			140,241		4,359,361

Equity
Members' other interests
Members' capital		29,000		27,000

			29,000		27,000

			169,241		4,386,361

TOTAL MEMBERS' INTEREST
Amounts due from members			(169,241)		(1)
Loans and other debts due to members			140,241		4,359,361
Members' other interests			29,000		27,000

			-		4,386,360

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LCF Holdings LLP

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr S Hill

Designated Member

11th May 2026

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

1. General Information

LCF Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC395788 . The Registered Office is 2nd Floor, 7 Savoy Court, Covent Garden, WC2R 0EZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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 - Other Intangible

Other intangible assets are capitalised lease costs. It is amortised to profit and loss account over the life of the lease (3 years to break clause).

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:

Fixtures & Fittings

25% on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

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Page 4

LCF Holdings LLP

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	44,954
Disposals	(44,954 )

As at 31 March 2026	-

Amortisation
As at 1 April 2025	13,736
Provided during the period	5,478
Disposals	(19,214 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	31,218

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	78,112
Additions	1,325
Disposals	(79,437 )

As at 31 March 2026	-

Depreciation
As at 1 April 2025	53,147
Provided during the period	4,396
Disposals	(57,543 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	24,965

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