Company Registration No. 12343719 (England and Wales)
L&H Holborn Limited
Unaudited financial statements
for the year ended 31 December 2025
L&H Holborn Limited
Unaudited financial statements
Contents
L&H Holborn Limited
Company Information
for the year ended 31 December 2025
Directors
Linna Huang
Weifeng Liu
Company Number
12343719 (England and Wales)
Registered Office
3 Burgess Road
Sutton
SM1 1RW
United Kingdom
Accountants
Harmony Accountancy Limited
Chartered Certified Accountant
124 City Road
London
EC1V 2NX
L&H Holborn Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
31,687
18,890
Creditors: amounts falling due within one year
(26,803)
(37,247)
Net current assets
5,735
5,795
Total assets less current liabilities
5,735
5,795
Creditors: amounts falling due after more than one year
-
(5,000)
Called up share capital
100
100
Profit and loss account
5,635
695
Shareholders' funds
5,735
795
For the 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. 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Weifeng Liu
Director
Company Registration No. 12343719
L&H Holborn Limited
Notes to the Accounts
for the year ended 31 December 2025
L&H Holborn Limited is a private company, limited by shares, registered in England and Wales, registration number 12343719. The registered office is 3 Burgess Road, Sutton, SM1 1RW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight line over 3 years
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
L&H Holborn Limited
Notes to the Accounts
for the year ended 31 December 2025
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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
-
19,808
L&H Holborn Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,000
10,000
Taxes and social security
6,975
6,201
Other creditors
12,328
18,546
7
Creditors: amounts falling due after more than one year
2025
2024
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Average number of employees
During the year the average number of employees was 13 (2024: 13).