Company Registration No. 12500470 (England and Wales)
Lord Charles Entertainment Ltd
Unaudited accounts
for the year ended 31 December 2025
Lord Charles Entertainment Ltd
Unaudited accounts
Contents
Lord Charles Entertainment Ltd
Company Information
for the year ended 31 December 2025
Company Number
12500470 (England and Wales)
Registered Office
119 Replingham Road
London
London
SW18 5LX
England
Accountants
Chelsea Accountants Ltd
Top Floor Flat 145
Stevenage Road
Fulham
LONDON
SW6 6PB
Lord Charles Entertainment Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
20
15
Creditors: amounts falling due within one year
(10,654)
(10,032)
Net current liabilities
(10,491)
(9,892)
Net liabilities
(9,682)
(8,723)
Called up share capital
11
1
Profit and loss account
(9,693)
(8,724)
Shareholders' funds
(9,682)
(8,723)
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 director acknowledges his 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 and authorised for issue on 21 August 2026 and were signed on its behalf by
Karel Pospisil
Director
Company Registration No. 12500470
Lord Charles Entertainment Ltd
Notes to the Accounts
for the year ended 31 December 2025
Lord Charles Entertainment Ltd is a private company, limited by shares, registered in England and Wales, registration number 12500470. The registered office is 119 Replingham Road, London, London, SW18 5LX, England.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with FRS 102’ The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (‘FRS 102’) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant & machinery
20% Reducing Balance
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, 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.
Lord Charles Entertainment Ltd
Notes to the Accounts
for the year ended 31 December 2025
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
143
125
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
10,350
9,764
7
Average number of employees
During the year the average number of employees was 0 (2024: 1).