REGISTERED NUMBER: 05219611 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Lothar Bohm Associates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Miss M Furness

A N Goldthorpe

A K Sharma

SECRETARY:

A K Sharma

REGISTERED OFFICE:

3-11 Eyre Street Hill

Upper Ground Floor

London

EC1R 5ET

REGISTERED NUMBER:

05219611 (England and Wales)

SENIOR STATUTORY AUDITOR:

Jason Alex Saliba BA (Hons) FCCA

AUDITORS:

Michael George & Associates Ltd

Statutory Auditor

Dawes Court House

Dawes Court High Street

Esher

Surrey

KT10 9QD

ACCOUNTANT:

Day & Co

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,461,958

-

1,461,958

-

CURRENT ASSETS

Debtors

7

1,323,474

959,197

Cash at bank and in hand

912,257

1,316,854

2,235,731

2,276,051

CREDITORS

Amounts falling due within one year

8

522,280

267,898

NET CURRENT ASSETS

1,713,451

2,008,153

TOTAL ASSETS LESS CURRENT LIABILITIES

3,175,409

2,008,153

CREDITORS

Amounts falling due after more than one year

9

960,603

-

CAPITAL AND RESERVES

Called up share capital

2,750

2,750

Capital redemption reserve

7,250

7,250

Retained earnings

2,204,806

1,998,153

SHAREHOLDERS' FUNDS

2,214,806

2,008,153

3,175,409

2,008,153

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement and Statement of Total Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

A N Goldthorpe - Director

1.	STATUTORY INFORMATION

Lothar Bohm Associates Limited is a private company, limited by shares, registered in England and Wales, Company Registered Number: 05219611. The company's registered office address its principal place of business is 3 - 11 Eyre Street Hill, Upper Ground Floor, London, EC1R 5ET.

The principal activity of the company in the year under review was that of Consultants in Brand Design, Strategic Planning, Process Re-engineering and Marketing.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and also have been consistently applied within the same accounts.

Turnover

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has been

amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided to write off the cost of each asset, less its estimated residual value, over its expected useful economic life on a straight-line basis as follows:

Long leasehold property - over its estimated useful economic life (currently 75 years)

Furniture and fixtures - 25% per annum on a straight-line basis

Office equipment - 33% per annum on a straight-line basis

Computer equipment - 1 year

The directors review the useful economic lives and residual values of tangible fixed assets at each reporting date and revise them where necessary.Land (where separately identifiable) is not depreciated.

Assets held under finance leases are capitalized and depreciated over the shorter of the lease term and their useful economic lives.

The company acquired a long leasehold property during the year with an unexpired term of 999 years. The directors consider this to be economically similar to a freehold interest and have therefore depreciated the asset over its estimated useful economic life of 75 years.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

Exchange gains and losses are recognised in the profit and loss account.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rental payments under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

Revenue recognition and accrued income

In determining the revenue recognised on projects that were incomplete or had not been invoiced at the reporting date, management assesses the stage of completion using contractual milestones, progress against agreed deliverables, project records and information provided by project managers. This assessment requires judgement because the Company does not operate a formal timesheet system. Amounts considered to have been earned but not invoiced at the reporting date are included within accrued income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 22 ) .

4.	AUDITORS' REMUNERATION

31.12.25

31.12.24

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

9,000

9,000

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

50,000

AMORTISATION

At 1 January 2025

and 31 December 2025

50,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Leasehold

machinery

property

etc

Totals

£

£

£

COST

At 1 January 2025

13,450

93,970

107,420

Additions

1,475,836

7,000

1,482,836

At 31 December 2025

1,489,286

100,970

1,590,256

DEPRECIATION

At 1 January 2025

13,450

93,970

107,420

Charge for year

19,711

1,167

20,878

At 31 December 2025

33,161

95,137

128,298

NET BOOK VALUE

At 31 December 2025

1,456,125

5,833

1,461,958

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

9,065

DEPRECIATION

At 1 January 2025

and 31 December 2025

9,065

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,256,020

830,584

Other debtors

36,618

82,300

Prepayments

30,836

46,313

1,323,474

959,197

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 10)

47,254

-

Trade creditors

143,081

67,174

Corporation Tax

179,238

112,515

Social security and other taxes

52,893

51,943

VAT

74,751

14,347

Other creditors

10,063

7,968

Accrued expenses

15,000

13,951

522,280

267,898

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 10)

960,603

-

31.12.25

31.12.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

after more than five years

739,173

-

10.

LOANS

Bank Loans

During the year, the Company entered into a £1,050,000 term-loan facility with HSBC UK Bank plc to finance the acquisition of its long leasehold property at 3-11 Eyre Street Hill, London EC1R 5ET. The loan is repayable by monthly instalments of capital and interest over a term of 15 years from the date of drawdown. Interest is charged at 2.5% per annum above the Bank of England Base Rate. The loan is secured by a legal mortgage over the Company's long leasehold property at 3-11 Eyre Street Hill, London EC1R 5ET. The related charge was registered at Companies House on 10 March 2025.

At 31 December 2025, the outstanding loan balance was £1,007,857, of which £47,254 was due within one year, £221,430 was due between one and five years and £739,173 was due after more than five years. Accordingly, £960,603 was due after more than one year.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

Senior statutory auditor: JASON ALEX SALIBA BA (Hons) FCCA

Firm: Michael George & Associates Ltd

Date of audit report: 27 August 2026

12.	TRANSACTIONS WITH DIRECTORS

Mr A N Goldthorpe and Miss M Furness were members of company's money purchase pension scheme during the year and the contributions paid in the year amounted to £18,652 (2024-£18,652).

13.	RELATED PARTY DISCLOSURES

Dividends of £423,908 (2024=£444,560) were paid to director shareholders during the year.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A N Goldthorpe by virtue of his controlling shareholding.