LUMBVIEW ACCOUNTS LIMITED


Director	DOHERTY, Antony John


Registered Address	Grosvenor House Downcast Way
	Swinton
	Manchester
	M27 8UW


Registered Number	08470858 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		608		608
Tangible assets	4		31,738		42,241
			32,346		42,849
Current assets
Debtors		96,177		78,055
Cash at bank and on hand		1,481		4,384
		97,658		82,439
Creditors amounts falling due within one year	5	(130,431)		(115,185)
Net current assets (liabilities)			(32,773)		(32,746)
Total assets less current liabilities			(427)		10,103
Creditors amounts falling due after one year	6		(42,165)		(51,400)
Net assets			(42,592)		(41,297)
Capital and reserves
Called up share capital			400		400
Profit and loss account			(42,992)		(41,697)
Shareholders' funds			(42,592)		(41,297)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

DOHERTY, Antony John
Director
Registered Company No. 08470858

LUMBVIEW ACCOUNTS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	8		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 25	608	608
At 30 April 26	608	608
Net book value
At 30 April 26	608	608
At 30 April 25	608	608

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 25	43,289	3,255	46,544
At 30 April 26	43,289	3,255	46,544
Depreciation and impairment
At 01 May 25	1,804	2,499	4,303
Charge for year	10,371	132	10,503
At 30 April 26	12,175	2,631	14,806
Net book value
At 30 April 26	31,114	624	31,738
At 30 April 25	41,485	756	42,241

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	8,259	3,515
Bank borrowings and overdrafts	4,505	4,505
Amounts owed to related parties	4,689	5,009
Taxation and social security	94,893	81,917
Finance lease and HP contracts	6,221	6,221
Other creditors	9,659	10,781
Accrued liabilities and deferred income	2,205	3,237
Total	130,431	115,185

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	12,598	16,749
Other creditors	29,567	34,651
Total	42,165	51,400

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	35,788		40,872