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