Registered number
07436520
Lentor Limited
Filleted Accounts
31 December 2025

Lentor Limited
Registered number: | 07436520
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
€ | €
Current assets
Debtors | 3 |  | 227,969 |  |  | 223,420
Cash at bank and in hand |  |  | 18,439 |  |  | 6,864
|  |  | 246,408 |  |  | 230,284
Creditors: amounts falling due within one year | 4 |  | (388,764) |  |  | (364,463)
Net current liabilities |  |  |  | (142,356) |  |  | (134,179)
Net liabilities |  |  |  | (142,356) |  |  | (134,179)
Capital and reserves
Called up share capital |  |  |  | 114 |  |  | 114
Profit and loss account |  |  |  | (142,470) |  |  | (134,293)
Shareholders' Funds |  |  |  | (142,356) |  |  | (134,179)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Grace Charlesworth
Director
Approved by the board on 29 July 2026

Lentor Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Going concern
| The company is dependant on the continued financial support of the company's beneficial owner to enable it to continue operating and to meet its liabilities as they fall due. The beneficial owner has confirmed that they will continue to provide financial support to the company for the foreseeable future to enable the company to continue normal activities until it is in a financial position to support itself. We take note of the data contained in the profit and loss account and balance sheet as well as the loss for the year of €5,697 which brings the total loss to €134,293. It is also acknowledged that losses are carried forward in their entirety without any intervention by the shareholders being required by way of repayment. For this reason, the directors continue to adopt the going concern basis in producing the financial statements. Should this financial support not be available, the going concern basis would be inappropriate and adjustments would have to be made to revise the value of assets to their net realisable amount and to provide for any further liabilities which may arise.
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Debtors | 2025 |  | 2024
€ | €
| Other debtors | 227,969 |  | 223,420
| Other debtors includes loans of €170,000 to Lethomar SL which bears interest of 1.5% p.a. and €40,000 to Lenthomar SL which bears interest of 5% p.a.
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
€ | €
| Other creditors | 388,764 |  | 364,463
| Note is taken of the financing from third parties, namely from the beneficial owner of the company and not from the shareholder Lentor Srl, for a total of €363,772 which is included in the balance of Other creditors. The fact that it is the beneficial owner of the company and not the shareholder Lentor Srl who has the claim against Lentor Limited must also be given all due evidence in the 'Notes to the Accounts' of the financial statements
5 | Other information
| Lentor Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 4th Floor, Silverstream House
| 45 Fitzroy Street
| Fitzrovia
| London
| W1T 6EB

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