1 October 2025 false No description of principal activity Taxfiler 2024.6 13600536business:PrivateLimitedCompanyLtd2025-10-012026-06-30 136005362025-09-30 136005362025-10-012026-06-30 13600536business:AuditExempt-NoAccountantsReport2025-10-012026-06-30 13600536business:FilletedAccounts2025-10-012026-06-30 136005362026-06-30 13600536business:Director12025-10-012026-06-30 13600536business:RegisteredOffice2025-10-012026-06-30 136005362025-09-30 13600536core:WithinOneYear2026-06-30 13600536core:WithinOneYear2025-09-30 13600536core:ShareCapitalcore:PreviouslyStatedAmount2026-06-30 13600536core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 13600536core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-06-30 13600536core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 13600536core:PreviouslyStatedAmount2026-06-30 13600536core:PreviouslyStatedAmount2025-09-30 13600536business:SmallEntities2025-10-012026-06-30 13600536countries:EnglandWales2025-10-012026-06-30 13600536core:PlantMachinery2025-10-012026-06-30 13600536core:MotorVehicles2025-10-012026-06-30 13600536core:PlantMachinery2025-09-30 13600536core:MotorVehicles2025-09-30 13600536core:PlantMachinery2026-06-30 13600536core:MotorVehicles2026-06-30 136005362024-10-012025-09-30 iso4217:GBP xbrli:pure
Company Registration No. 13600536 (England and Wales)
LEMBERG CAVIAR UK LTD Unaudited accounts for the period from 1 October 2025 to 30 June 2026
LEMBERG CAVIAR UK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LEMBERG CAVIAR UK LTD Company Information for the period from 1 October 2025 to 30 June 2026
Director
Vladimir KONDRATYUK
Company Number
13600536 (England and Wales)
Registered Office
8 CHANDOS CLOSE AMERSHAM HP6 6PJ UNITED KINGDOM
Accountants
Sterling & Beanland Limited 4 Queens Road, The Old Town Hall London, Wimbledon SW19 8YB
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LEMBERG CAVIAR UK LTD Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
17,023 
22,475 
Current assets
Inventories
190,472 
232,147 
Debtors
5
126,061 
130,798 
Cash at bank and in hand
83,759 
77,008 
400,292 
439,953 
Creditors: amounts falling due within one year
6
(159,181)
(563,814)
Net current assets/(liabilities)
241,111 
(123,861)
Net assets/(liabilities)
258,134 
(101,386)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
258,034 
(101,486)
Shareholders' funds
258,134 
(101,386)
For the period ending 30 June 2026 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 1 September 2026 and were signed on its behalf by
Vladimir KONDRATYUK Director Company Registration No. 13600536
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LEMBERG CAVIAR UK LTD Notes to the Accounts for the period from 1 October 2025 to 30 June 2026
1
Statutory information
LEMBERG CAVIAR UK LTD is a private company, limited by shares, registered in England and Wales, registration number 13600536. The registered office is 8 CHANDOS CLOSE, AMERSHAM, HP6 6PJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight-line depreciation is charged at 33.33% per annum.
Motor vehicles
Straight-line depreciation is charged at 20% per annum.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2025
10,828 
19,245 
30,073 
Additions
3,009 
- 
3,009 
At 30 June 2026
13,837 
19,245 
33,082 
Depreciation
At 1 October 2025
1,504 
6,094 
7,598 
Charge for the period
4,612 
3,849 
8,461 
At 30 June 2026
6,116 
9,943 
16,059 
Net book value
At 30 June 2026
7,721 
9,302 
17,023 
At 30 September 2025
9,324 
13,151 
22,475 
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LEMBERG CAVIAR UK LTD Notes to the Accounts for the period from 1 October 2025 to 30 June 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
9,951 
14,401 
Trade debtors
95,084 
97,697 
Other debtors
21,026 
18,700 
126,061 
130,798 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
45,816 
562,731 
Taxes and social security
71,878 
- 
Other creditors
- 
1,083 
Accruals
41,487 
- 
159,181 
563,814 
7
Average number of employees
During the period the average number of employees was 1 (2025: 1).
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