L & N Family Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 16056676 (England and Wales)

Unaudited Financial Statements

for the Period 2 November 2024 to 30 April 2026

for

L & N Family Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L A P Cowell

SECRETARY:

L A P Cowell

REGISTERED OFFICE:

23 York Crescent

Wilmslow

United Kingdom

SK9 2BB

REGISTERED NUMBER:

16056676 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Investments

4

171,188

CURRENT ASSETS

Debtors

5

474,717

Cash at bank

2,974

477,691

CREDITORS

Amounts falling due within one year

6

96,422

NET CURRENT ASSETS

381,269

TOTAL ASSETS LESS CURRENT
LIABILITIES

552,457

CREDITORS

Amounts falling due after more than one
year

7

517,000

NET ASSETS

35,457

CAPITAL AND RESERVES

Called up share capital

83

Retained earnings

35,374

SHAREHOLDERS' FUNDS

35,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 July 2026 and were signed by:

L A P Cowell - Director

1.	STATUTORY INFORMATION

L & N Family Investments Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Preparation of consolidated financial statements

The financial statements contain information about L & N Family Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Unlisted investments

Unlisted investments are initially recognised at cost and are revalued to market value at the balance sheet date. Surplus or deficit on revaluation is recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

Additions

20

132,000

132,020

Revaluations

-

39,168

At 30 April 2026

20

171,168

171,188

NET BOOK VALUE

At 30 April 2026

20

171,168

171,188

Cost or valuation at 30 April 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2026

-

39,168

Cost

20

132,000

132,020

20

171,168

171,188

5.

DEBTORS

£

Amounts falling due within one year:

Other debtors

74,717

Amounts falling due after more than one year:

Amounts owed by associates

400,000

Aggregate amounts

474,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to associates

80,000

Other creditors

16,422

96,422

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

517,000

8.	RELATED PARTY DISCLOSURES

At the balance sheet date a company controlled by the director was owed £80,000. The loan is unsecured, repayable on demand and no interest is charged.

At the balance sheet date a close family member was owed £517,000. The loan is unsecured, repayable within 60 business days of demand and interest is charged at 6.5% per annum. Interest of £14,026 has been charged in these accounts.

At the balance sheet date a subsidiary company owed £400,000. The loan is unsecured, repayable within 60 business days of demand and interest is charged at 6.5% per annum. Interest of £11,427 has been received in these accounts.

At the balance sheet date a close family member owed £22,965. The loan is unsecured, repayable on demand and no interest is charged.

At the balance sheet date a close family member owed £20,640. The loan is unsecured, repayable on demand and no interest is charged.

At the balance sheet date a close family member owed £19,384. The loan is unsecured, repayable on demand and no interest is charged.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is L A P Cowell.