London Sales & Services Limited

London Sales & Services Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3

London Sales & Services Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of London Sales & Services Limited for the year ended [date_period_end. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of London Sales & Services Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of London Sales & Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of London Sales & Services Limited and state those matters that we have agreed to state to the Board of Directors of London Sales & Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than London Sales & Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that London Sales & Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of London Sales & Services Limited. You consider that London Sales & Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of London Sales & Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Campbell Accountancy Limited Chartered Certified Accountants Old Chapel The Green Lower Boddington NN11 6YE 30 June 2026 1

London Sales & Services Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of London Sales & Services Limited for the year ended [date_period_end.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of London Sales & Services Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of London Sales & Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of London Sales & Services Limited and state those matters that we have agreed to state to the Board of Directors of London Sales & Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than London Sales & Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that London Sales & Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of London Sales & Services Limited. You consider that London Sales & Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of London Sales & Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Campbell Accountancy Limited
Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
NN11 6YE
30 June 2026

1

London Sales & Services Limited
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	525,000	525,000
Investments	4	493,427	341,007
		1,018,427	866,007
Current assets
Cash at bank and in hand		15,305	92,148
Creditors: amount falling due within one year		(1,505)	(26,872)
Net current assets		13,800	65,276

Total assets less current liabilities		1,032,227	931,283
Provisions for liabilities		(41,502)	(16,466)
Net assets		990,725	914,817

Capital and reserves
Called up share capital		3	3
Share Premium Account		499,999	499,999
Fair Value Reserves		124,507	49,400
Profit and loss account		366,216	365,415
Shareholders' funds		990,725	914,817

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

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

The financial statements were approved by the board of directors on 30 June 2026 and were signed on its behalf by:

-------------------------------
Jessica Shepherd-Smith
Director

2

London Sales & Services Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

London Sales & Services Limited is a private company, limited by shares, registered in England and Wales, registration number 02025159, registration address Moat Farm, Buckland, Aylesbury, Buckinghamshire, HP22 5HY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2025	525,000	525,000
Additions	-	-
Disposals	-	-
At 31 March 2026	525,000	525,000
Depreciation
At 01 April 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2026	-	-
Net book values
Closing balance as at 31 March 2026	525,000	525,000
Opening balance as at 01 April 2025	525,000	525,000

Investment properties were revalued at their Fair Value at the balance sheet date by the directors, with any accumulated surplus net of deferred taxation being allocated to a Fair Value Reserve.

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	341,007	341,007
Additions	99,000	99,000
Disposals	(46,723)	(46,723)
Revaluations	100,143	100,143
At 31 March 2026	493,427	493,427

Fair Value

As at the year end listed investments were valued on an open market basis.

3

Registered Number: 02025159
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
LONDON SALES & SERVICES LIMITED