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Company No: 06034951 (England and Wales)

# LIDA CONSULTANTS LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

LIDA CONSULTANTS LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

LIDA CONSULTANTS LTD

## COMPANY INFORMATION

For the financial year ended 31 December 2025
LIDA CONSULTANTS LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | W L Rosenior

Secretary | L K Woodyatt

Registered office | 2nd Floor 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

Company number | 06034951 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LIDA CONSULTANTS LTD

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LIDA CONSULTANTS LTD (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lida Consultants LTD for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Lida Consultants LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lida Consultants LTD and state those matters that we have agreed to state to the director of Lida Consultants LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lida Consultants LTD and its Director as a body for our work or for this report.

It is your duty to ensure that Lida Consultants LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lida Consultants LTD. You consider that Lida Consultants LTD is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Lida Consultants LTD. 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 financial statements.

Kreston Reeves LLP
Accountant

2nd Floor
168 Shoreditch High Street
London
E1 6RA
United Kingdom

13 July 2026

LIDA CONSULTANTS LTD

## BALANCE SHEET

As at 31 December 2025
LIDA CONSULTANTS LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 475 |  | 746
|  | 475 |  | 746
Current assets |  |  |  |
Debtors | 4 | 23,689 |  | 40,219
Cash at bank and in hand | 5 | 4,990 |  | 100
|  | 28,679 |  | 40,319
Creditors: amounts falling due within one year | 6 | ( 17,623) |  | ( 29,200)
Net current assets |  | 11,056 |  | 11,119
Total assets less current liabilities |  | 11,531 |  | 11,865
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 4,742)
Net assets |  | 11,531 |  | 7,123
Capital and reserves |  |  |  |
Called-up share capital | 8 | 6 |  | 6
Profit and loss account |  | 11,525 |  | 7,117
Total shareholders' funds |  | 11,531 |  | 7,123

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Lida Consultants LTD (registered number: 06034951) were approved and authorised for issue by the Director on 13 July 2026. They were signed on its behalf by:

W L Rosenior Director |

LIDA CONSULTANTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
LIDA CONSULTANTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Lida Consultants LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 4 years straight line
Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 2

#### 3. Tangible assets

| Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 3,682 |  | 2,293 |  | 5,975
At 31 December 2025 | 3,682 |  | 2,293 |  | 5,975
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 3,417 |  | 1,812 |  | 5,229
Charge for the financial year | 133 |  | 138 |  | 271
At 31 December 2025 | 3,550 |  | 1,950 |  | 5,500
Net book value |  |  |  |  |
At 31 December 2025 | 132 |  | 343 |  | 475
At 31 December 2024 | 265 |  | 481 |  | 746

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 23,689 |  | 40,219

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 4,990 |  | 100
Less: Bank overdrafts | 0 |  | ( 6,240)
| 4,990 |  | (6,140)

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 4,742 |  | 12,426
Taxation and social security | 7,258 |  | 10,949
Other creditors | 5,623 |  | 5,825
| 17,623 |  | 29,200

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 4,742

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
6 Ordinary shares of £ 1.00 each | 6 |  | 6

#### 9. Related party transactions

As at 31 December 2025, W L Rosenior owed £12,994 (2024 - £29,824 to the company).

#### 10. Ultimate controlling party

Through his 100% shareholding, Mr W L Rosenoir controls the company.