LND DECO LTD Accounts






LND DECO LTD

	Company No. 15685170
		Information for Filing with The Registrar
		30 April 2026

The Directors present their report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was painting.




Directors

The Directors who served at any time during the year were as follows:

Claudia-Nicoleta Costache
Dorel-Mihai Costache








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Claudia-Nicoleta Costache
Director
30 April 2026

at	30 April 2026
Company No.		15685170	Notes	2026	2025
				£	£






Current assets

	Debtors		5	27,929	10,608

	Cash at bank and in hand			8,833	1,435
				36,762	12,043
Creditors: Amount falling due within one year			6	(20,297)	(6,853)
Net current assets				16,465	5,190
Total assets less current liabilities				16,465	5,190




Net assets				16,465	5,190

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	16,365	5,090

Total equity				16,465	5,190



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 April 2026 and signed on its behalf by:
Claudia-Nicoleta Costache
Director
30 April 2026

for the year ended 30 April 2026

General information

LND DECO LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15685170

Its registered office is:

25 Richmond Road

Romford

RM1 2DX

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:

• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company; and ' the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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 profit and loss account 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.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Currency

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	5,929	1,194

		Total corporation tax	5,929	1,194





		Tax on profit on ordinary activities	5,929	1,194

		(b) Factors affecting the total tax charge for the period


		0	£	£
		Profit on ordinary activities before tax	31,204	6,284

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	5,929	1,194
		Expenses not deductible for tax purposes	-	-




		Tax on profit on ordinary activities	5,929	1,194

5	Debtors
			2026	2025
			£	£
		Trade debtors	4,875	1,090



		VAT recoverable	150	-

		Other debtors	22,904	9,518

			27,929	10,608

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	-	2,500

		Taxes and social security	5,929	1,194

		Other creditors	14,368	3,159

			20,297	6,853

Share Capital

100 Ordinary £1 shares were eqyually equally allocated to each director/shareholder of the company.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2026	2025
			£	£
		Dividends for the period:

		Dividends accrued at the period end	14,000	-
			14,000	-

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	14,000	-
			14,000	-