REGISTERED NUMBER: 12265969 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Lar Fibre Telecoms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L A Rossiter

SECRETARY:

REGISTERED OFFICE:

Landmark House

45 Merton Road

Bootle

L20 7AP

REGISTERED NUMBER:

12265969 (England and Wales)

ACCOUNTANTS:

Craig Callum Associates Ltd

Landmark House

43-45 Merton Road

Bootle

Liverpool

Merseyside

L20 7AP

FIXED ASSETS

Tangible assets

4

2,626

3,502

CURRENT ASSETS

Debtors

5

20,909

29,070

Cash at bank

9,008

6,364

29,917

35,434

CREDITORS

Amounts falling due within one year

6

22,310

26,412

NET CURRENT ASSETS

7,607

9,022

TOTAL ASSETS LESS CURRENT LIABILITIES

10,233

12,524

CREDITORS

Amounts falling due after more than one year

7

(9,263

)

(11,603

)

PROVISIONS FOR LIABILITIES

8

(499

)

(582

)

NET ASSETS

471

339

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

470

338

SHAREHOLDERS' FUNDS

471

339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

L A Rossiter - Director

1.	STATUTORY INFORMATION

Lar Fibre Telecoms 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

5,528

250

5,778

DEPRECIATION

At 1 November 2024

2,088

188

2,276

Charge for year

860

16

876

At 31 October 2025

2,948

204

3,152

NET BOOK VALUE

At 31 October 2025

2,580

46

2,626

At 31 October 2024

3,440

62

3,502

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

20,909

29,070

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

2,340

2,340

Trade creditors

1,000

-

Taxation and social security

17,770

23,072

Other creditors

1,200

1,000

22,310

26,412

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

9,263

11,603

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

499

582

Deferred

tax

£

Balance at 1 November 2024

582

Credit to Income Statement during year

(83

)

Balance at 31 October 2025

499

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

L A Rossiter

Balance outstanding at start of year

21,784

5,334

Amounts advanced

-

16,450

Amounts repaid

(8,161

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,623

21,784

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £21,800 (2024 - £27,000) were paid to the director .

11.	ULTIMATE CONTROLLING PARTY

The controlling party is L A Rossiter.