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Registered number: 15075118 LP SD ONE HUNDRED TWENTY FOUR LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 15 AUGUST 2025
LP SD ONE HUNDRED TWENTY FOUR LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LP SD ONE HUNDRED TWENTY FOUR LIMITED FOR THE YEAR ENDED 15 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LP SD One Hundred Twenty Four Limited for the year ended 15 August 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. This report is made solely to the director of LP SD One Hundred Twenty Four Limited in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of LP SD One Hundred Twenty Four Limited and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LP SD One Hundred Twenty Four Limited and its director for our work or for this report. It is your duty to ensure that LP SD One Hundred Twenty Four Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that LP SD One Hundred Twenty Four Limited is exempt from the statutory audit requirement for the . We have not been instructed to carry out an audit or review of the financial statements of LP SD One Hundred Twenty Four Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Shipleys Tax and Accounts 12 August 2026 Page 1
LP SD ONE HUNDRED TWENTY FOUR LIMITED REGISTERED NUMBER: 15075118 BALANCE SHEET AS AT 15 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 20,000 |  | 22,500
Tangible assets | 5 |  | 16,923 |  | 2,751
|  |  | 36,923 |  | 25,251
Current assets |  |  |  |  |
Stocks |  | 24,867 |  | 25,050 |
Debtors: amounts falling due after more than one year | 6 | 6,000 |  | 6,000 |
Debtors: amounts falling due within one year | 6 | 147,784 |  | 106,086 |
Cash at bank and in hand | 7 | 58,583 |  | 49,909 |
|  | 237,234 |  | 187,045 |
Creditors: amounts falling due within one year | 8 | (279,356) |  | (218,566) |
Net current liabilities |  |  | (42,122) |  | (31,521)
Total assets less current liabilities |  |  | (5,199) |  | (6,270)
Net liabilities |  |  | (5,199) |  | (6,270)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (5,200) |  | (6,271)
|  |  | (5,199) |  | (6,270)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2026. Page 2
LP SD ONE HUNDRED TWENTY FOUR LIMITED REGISTERED NUMBER: 15075118 BALANCE SHEET (CONTINUED) AS AT 15 AUGUST 2025
Tariq Amin
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025
1. | General information
LP SD One Hundred and Twenty Four Ltd is a company domiciled in England & Wales, registration number 15075118. The registered office address is 76 St Mary Street, Southampton, SO14 1NY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 6
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025
4. | Intangible assets
|  | Goodwill
|  | £
| At 16 August 2024 | 25,000
| At 15 August 2025 | 25,000
| At 16 August 2024 | 2,500
| Charge for the year on owned assets | 2,500
| At 15 August 2025 | 5,000
| Net book value |
| At 15 August 2025 | 20,000
| At 15 August 2024 | 22,500
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 16 August 2024 | 1,558 | 1,881 | - | 3,439
| Additions | - | 16,975 | 1,767 | 18,742
| At 15 August 2025 | 1,558 | 18,856 | 1,767 | 22,181
| Depreciation |  |  |  |
| At 16 August 2024 | 312 | 376 | - | 688
| Charge for the year on owned assets | 249 | 3,696 | 625 | 4,570
| At 15 August 2025 | 561 | 4,072 | 625 | 5,258
| Net book value |  |  |  |
| At 15 August 2025 | 997 | 14,784 | 1,142 | 16,923
| At 15 August 2024 | 1,246 | 1,505 | - | 2,751
Page 7
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 6,000 | 6,000
|  | 6,000 | 6,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 101,363 | 84,910
| Amounts owed by group undertakings | 24,502 | 5,000
| Other debtors | 16,411 | 16,176
| Prepayments and accrued income | 5,508 | -
|  | 147,784 | 106,086
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 58,583 | 49,909
|  | 58,583 | 49,909
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 100,786 | 64,175
| Other taxation and social security | 2,745 | -
| Other creditors | 108,447 | 97,168
| Accruals and deferred income | 67,378 | 57,223
|  | 279,356 | 218,566
Page 8
LP SD ONE HUNDRED TWENTY FOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 AUGUST 2025
9. | Pension commitments
The company operates a defined contributions pensions scheme. The assets of the Scheme are held separately from those of the Company, in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,430 (2024: £671). No contributions were payable to the fund at the balance sheet date (2024: £Nil).
10. | Related party transactions
| During the year the director loaned the company £10,872 (2024: £92,301). At the balance sheet date other creditors included £103,550 (2024: £92,301) as amounts owed to the director.
Page 9