LB MANAGEMENT LTD


Director	SYNGE, Robert Patrick


Registered Number	12642798 (England and Wales)

Balance Sheet as at
2 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		77,000		77,000
			77,000		77,000
Current assets
Debtors		794		612
Cash at bank and on hand		800		6,395
		1,594		7,007
Creditors amounts falling due within one year	4	(2,783)		(2,938)
Net current assets (liabilities)			(1,189)		4,069
Total assets less current liabilities			75,811		81,069
Creditors amounts falling due after one year	5		(77,712)		(78,299)
Net assets			(1,901)		2,770
Capital and reserves
Called up share capital			150		150
Profit and loss account			(2,051)		2,620
Shareholders' funds			(1,901)		2,770

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 July 2026, and are signed on its behalf by:

SYNGE, Robert Patrick
Director
Registered Company No. 12642798

LB MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 2 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is not provided on land purchased for use by the business in delivering its services.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,333	1,173
Taxation and social security	-	295
Accrued liabilities and deferred income	1,450	1,470
Total	2,783	2,938


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year