REGISTERED NUMBER: SC546768 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

LVR-CONSULTANCY SERVICES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Lakshminarayanan

Ms M Iyengar

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road, Arnhall Business Park

Westhill

Aberdeenshire

Grampian

AB32 6FE

REGISTERED NUMBER:

SC546768 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

-

4,367

CURRENT ASSETS

Debtors

5

12,480

5,200

Cash at bank

208,464

183,351

220,944

188,551

CREDITORS

Amounts falling due within one year

6

57,240

59,468

NET CURRENT ASSETS

163,704

129,083

TOTAL ASSETS LESS CURRENT LIABILITIES

163,704

133,450

CREDITORS

Amounts falling due after more than one year

7

-

17,361

NET ASSETS

163,704

116,089

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

163,702

116,087

SHAREHOLDERS' FUNDS

163,704

116,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

V Lakshminarayanan - Director

Ms M Iyengar - Director

1.	STATUTORY INFORMATION

LVR-Consultancy Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

41,935

DEPRECIATION

At 1 November 2024

37,568

Charge for year

4,367

At 31 October 2025

41,935

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

4,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

12,480

3,120

Prepayments and accrued income

-

2,080

12,480

5,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

4,206

Trade creditors

-

76

Tax

27,181

25,040

Social security and other taxes

46

-

VAT

6,703

4,890

Directors' current accounts

23,310

25,256

57,240

59,468

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

17,361