REGISTERED NUMBER: 03480493 (England and Wales)

Lazarus & Associates Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J M Landells

Mrs L M Landells

REGISTERED OFFICE:

19 A/B Blackwell Bus. Park

Blackwell

Shipston-on-Stour

Warwickshire

CV36 4PE

REGISTERED NUMBER:

03480493 (England and Wales)

ACCOUNTANTS:

D & S Plumb Accountants Limited

19 A/B Blackwell Bus. Park

Blackwell

Shipston-on-Stour

Warwickshire

CV36 4PE

FIXED ASSETS

Tangible assets

4

1,682

1,516

CURRENT ASSETS

Debtors

5

4,009

162,092

Cash at bank

1,131,379

1,515,669

1,135,388

1,677,761

CREDITORS

Amounts falling due within one year

6

592,204

845,031

NET CURRENT ASSETS

543,184

832,730

TOTAL ASSETS LESS CURRENT LIABILITIES

544,866

834,246

CREDITORS

Amounts falling due after more than one year

7

576

9,070

NET ASSETS

544,290

825,176

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

543,290

824,176

SHAREHOLDERS' FUNDS

544,290

825,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

J M Landells - Director

1.	STATUTORY INFORMATION

Lazarus & Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

3,062

Additions

1,165

At 31 December 2025

4,227

DEPRECIATION

At 1 January 2025

1,546

Charge for year

999

At 31 December 2025

2,545

NET BOOK VALUE

At 31 December 2025

1,682

At 31 December 2024

1,516

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

156,696

Other debtors

4,009

5,396

4,009

162,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,776

10,000

Trade creditors

98,085

244,473

Taxation and social security

77,624

204,588

Other creditors

407,719

385,970

592,204

845,031

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,065

Amounts owed to group undertakings

576

5

576

9,070

8.	CONTINGENT LIABILITIES

It is a contractual obligation upon the company to provide a bank guarantee in respect of the satisfactory supply and performance of specified raw materials, for the duration of the contractual warranty period. The exposure on those guarantees at 31 December 2025 is £Nil (2024 £Nil). Such guarantees are partly supported by guarantees back from the supplier.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Keelex 366 Limited.

The ultimate controlling party is J M Landells.