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L & M Consultancy Limited
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 11707694
(England and Wales)

Company Information

For the year ended 31 December 2025
Directors Oliver, Martyn John
McGee, Lisa

Registered office Unit C 17 Kestrel Business Centre
Private Road 2
Colwick Industrial Estate
Nottingham
NG4 2JR

Registered number 11707694

Accountant Jon Dawson & Co Limited
Unit C17 Kestrel Business Centre
Private Road 2
Colwick Industrial Estate
Nottingham
Nottinghamshire
NG4 2JR

Statement of Financial Position

As at 31 December 2025
Notes
2025
2024
£
£
£
£
Current assets
Debtors
4
7,200
7,200
Cash at bank and in hand
2,032
3,038
9,232
10,238
Creditors
Amounts falling due within one year
5
(26,331)
(24,608)
(26,331)
(24,608)
Net current assets (liabilities)
(17,099)
(14,370)
Total assets less current liabilities
(17,099)
(14,370)
Net assets (liabilities)
(17,099)
(14,370)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
(17,199)
(14,470)
Total equity
(17,099)
(14,370)

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 August 2026 and are signed on its behalf by:

Oliver, Martyn John
Oliver, Martyn John
Director

Company registration number 11707694

Notes to the Financial Statements

For the year ended 31 December 2025

1. 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.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Turnover

Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the state of completion at the year end.

2.4. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.


Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.5. Financial instruments

Election and recognition

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.


Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.


Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.


Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Trade and other creditors

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.

3. Employees

The average number of employees during the year was 2 (2024: 2).

4. Debtors

2025
2024
£
£
Trade debtors
7,200
7,200
Total due within one year
7,200
7,200
Total due after one year
-
-
Total
7,200
7,200

5. Creditors due within one year

2025
2024
£
£
Directors loan account
24,959
23,365
Taxation and social security
513
414
Accruals and deferred income
859
829
Total
26,331
24,608

6. Share capital

2025
2024
£
£
Allotted, called up and fully paid
Ordinary shares of £1 each
100
100
Total
100
100

7. Reserves

Profit and loss account - includes all current and prior period retained profits and losses.