REGISTERED NUMBER: 12420065 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LNW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W Thomas

Ms L K Noel

SECRETARY:

REGISTERED OFFICE:

367B Church Road

Frampton Cotterell

Bristol

BS36 2AQ

REGISTERED NUMBER:

12420065 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

410

521

Investment property

5

325,000

300,000

325,410

300,521

CURRENT ASSETS

Debtors

6

99,302

88,249

Cash at bank

1,661

1,861

100,963

90,110

CREDITORS

Amounts falling due within one year

7

(372,005

)

(376,765

)

NET CURRENT LIABILITIES

(271,042

)

(286,655

)

TOTAL ASSETS LESS CURRENT LIABILITIES

54,368

13,866

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

44,999

19,999

Retained earnings

9,367

(6,135

)

SHAREHOLDERS' FUNDS

54,368

13,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Ms L K Noel - Director

R W Thomas - Director

1.	STATUTORY INFORMATION

LNW 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.

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

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

644

939

1,583

DEPRECIATION

At 1 February 2025

308

754

1,062

Charge for year

50

61

111

At 31 January 2026

358

815

1,173

NET BOOK VALUE

At 31 January 2026

286

124

410

At 31 January 2025

336

185

521

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

300,000

Revaluations

25,000

At 31 January 2026

325,000

NET BOOK VALUE

At 31 January 2026

325,000

At 31 January 2025

300,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2024

19,999

Valuation in 2026

25,000

Cost

280,001

325,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

99,302

88,249

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,354

6,672

Other creditors

367,651

370,093

372,005

376,765

8.

RESERVES

Fair

value

reserve

£

At 1 February 2025

19,999

Investment property

25,000

At 31 January 2026

44,999