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Company Registration No. 06415765 (England and Wales)
London Specialist Capital Limited Unaudited accounts for the year ended 31 March 2026
London Specialist Capital Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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London Specialist Capital Limited Company Information for the year ended 31 March 2026
Directors
Paul Ensor Sook Hee Ensor
Company Number
06415765 (England and Wales)
Registered Office
702 Merlin Business Park Ringtail Road Burscough Lancashire L40 8JY England
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London Specialist Capital Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
747
995
Current assets
Debtors
5
694
284
Cash at bank and in hand
516
421
1,210
705
Creditors: amounts falling due within one year
6
(131,311)
(181,691)
Net current liabilities
(130,101)
(180,986)
Net liabilities
(129,354)
(179,991)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(129,356)
(179,993)
Shareholders' funds
(129,354)
(179,991)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by
Paul Ensor Director Company Registration No. 06415765
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London Specialist Capital Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
London Specialist Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 06415765. The registered office is 702 Merlin Business Park, Ringtail Road, Burscough, Lancashire, L40 8JY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reducing Balance Basis
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
8,749
At 31 March 2026
8,749
Depreciation
At 1 April 2025
7,754
Charge for the year
248
At 31 March 2026
8,002
Net book value
At 31 March 2026
747
At 31 March 2025
995
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London Specialist Capital Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
694
284
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
240
240
Taxes and social security
1,007
-
Loans from directors
130,064
181,451
131,311
181,691
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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