LG Improve Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 13717268

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		239,226		159,402

			239,226		159,402
CURRENT ASSETS
Debtors	5	155,475		218,205
Cash at bank and in hand		25,243		158,703

		180,718		376,908
Creditors: Amounts Falling Due Within One Year	6	(31,904 )		(240,536 )

NET CURRENT ASSETS (LIABILITIES)			148,814		136,372

TOTAL ASSETS LESS CURRENT LIABILITIES			388,040		295,774

NET ASSETS			388,040		295,774

CAPITAL AND RESERVES
Called up share capital	7		3		3
Income Statement			388,037		295,771

SHAREHOLDERS' FUNDS			388,040		295,774

For the year ending 31 March 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 Income Statement.

On behalf of the board

D Cole

Director

29/06/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

LG Improve Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13717268 . The registered office is Union House, 111 New Union Street, Coventry, West Midlands, CV1 2NT.

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 income statement over its estimated economic life of five years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Development Costs represent the costs of internally-generated software. It is amortised to income statement over its estimated economic life of five years.

2.5. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which is estimated at five years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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

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LG Improve Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 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 year, 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 year was: 2 (2025: 3)

4. Intangible Assets

	Goodwill	Development Costs	Total
	£	£	£
Cost
As at 1 April 2025	36,000	227,841	263,841
Additions	-	165,741	165,741

As at 31 March 2026	36,000	393,582	429,582

Amortisation
As at 1 April 2025	21,600	82,839	104,439
Provided during the period	7,200	78,717	85,917

As at 31 March 2026	28,800	161,556	190,356

Net Book Value
As at 31 March 2026	7,200	232,026	239,226

As at 1 April 2025	14,400	145,002	159,402

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	218,205
Other debtors	146,667	-
VAT	8,808	-

	155,475	218,205

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LG Improve Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	77,191
Corporation tax	30,760	15,207
VAT	-	28,415
Other creditors	520	-
Accruals and deferred income	-	117,955
Directors' loan accounts	624	1,768

	31,904	240,536

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

8. Related Party Transactions

The directors maintain a loan account with the company, as shown in Note 6. The loan is unsecured, interest-free and repayable on demand.

During the period, Creative Streamline Solutions Ltd (a company controlled by D Cole, Director) charged the company £283,220 (2025: £271,675) net of VAT for consultancy services.

During the period, Blue Harper Corp Ltd (a company controlled by S Bami, Director) charged the company £216,100 (2025:£188,000) net of VAT for consultancy services.

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