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# LBROS LIMITED

## Company Registration Number:
13032954 (England and Wales)

## Unaudited abridged accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 01 October 2024

## End date: 30 September 2025

# LBROS LIMITED

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet |
Notes |

# LBROS LIMITED

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 4,117 | 9,567
Tangible assets: | 4 | 31,404 | 85,840
Total fixed assets: |  | 35,521 | 95,407
Current assets
Debtors: |  | 23,345 | 51,147
Cash at bank and in hand: |  | 96,040 | 92,896
Total current assets: |  | 119,385 | 144,043
Creditors: amounts falling due within one year: |  | (52,012) | (68,859)
Net current assets (liabilities): |  | 67,373 | 75,184
Total assets less current liabilities: |  | 102,894 | 170,591
Creditors: amounts falling due after more than one year: |  | (32,982) | (55,806)
Provision for liabilities: |  | (5,967) | (4,565)
Total net assets (liabilities): |  | 63,945 | 110,220
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 63,943 | 110,218
Shareholders funds: |  | 63,945 | 110,220

The notes form part of these financial statements

# LBROS LIMITED

## Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 June 2026
and signed on behalf of the board by:

Name: D Lucas
Status: Director

The notes form part of these financial statements

# LBROS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

## Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on cost

## Intangible fixed assets and amortisation policy

Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years. Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

## Other accounting policies

Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

# LBROS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# LBROS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 27,250
At 30 September 2025 | 27,250
Amortisation |
At 01 October 2024 | 17,683
Charge for year | 5,450
At 30 September 2025 | 23,133
Net book value |
At 30 September 2025 | 4,117
At 30 September 2024 | 9,567

# LBROS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 217,744
At 30 September 2025 | 217,744
Depreciation |
At 01 October 2024 | 131,904
Charge for year | 54,436
At 30 September 2025 | 186,340
Net book value |
At 30 September 2025 | 31,404
At 30 September 2024 | 85,840