REGISTERED NUMBER: 15623574 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Lazer HBC Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms D M Sofroniou

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

15623574 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

90,657

81,213

CURRENT ASSETS

Stocks

5,099

5,000

Debtors

5

71,739

54,843

Cash at bank

69,540

56,865

146,378

116,708

CREDITORS

Amounts falling due within one year

6

85,246

98,403

NET CURRENT ASSETS

61,132

18,305

TOTAL ASSETS LESS CURRENT LIABILITIES

151,789

99,518

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

151,689

99,418

SHAREHOLDERS' FUNDS

151,789

99,518

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Ms D M Sofroniou - Director

1.	STATUTORY INFORMATION

Lazer HBC Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

95,545

-

95,545

Additions

25,000

501

25,501

At 30 April 2026

120,545

501

121,046

DEPRECIATION

At 1 May 2025

14,332

-

14,332

Charge for year

15,932

125

16,057

At 30 April 2026

30,264

125

30,389

NET BOOK VALUE

At 30 April 2026

90,281

376

90,657

At 30 April 2025

81,213

-

81,213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

1,199

6,845

Amounts owed by group undertakings

-

42,277

Amounts owed by associates

52,275

-

Other debtors

18,265

5,721

71,739

54,843

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

58,946

85,045

Taxation and social security

26,300

7,990

Other creditors

-

5,368

85,246

98,403