LvR Management Limited iXBRL

Company Registration Number: 14558409

LvR Management Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

LvR Management Limited

Company Registration Number: 14558409

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

4,410

4,580

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Current Assets

Debtors

16,440

4,072

Cash at bank and in hand

179,415

215,251

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195,855

219,323

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Creditors: amounts falling due within one year

(32,425)

(46,269)

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Net Current Assets

163,430

173,054

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Total Assets less Current Liabilities

167,840

177,634

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Capital and Reserves

Called up share capital

100

100

Retained earnings

167,740

177,534

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Shareholders' Funds

167,840

177,634

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The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 4 September 2026



________________________________
Hendrik Van Riel
Director

LvR Management Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 January 2024	100	86,448	86,548
	─────────	─────────	─────────
Profit for the financial year	-	91,086	91,086
	─────────	─────────	─────────
At 31 December 2024	100	177,534	177,634
	─────────	─────────	─────────
Profit for the financial year	-	72,185	72,185
	─────────	─────────	─────────
Payment of dividends	-	(81,979)	(81,979)
	─────────	─────────	─────────
At 31 December 2025	100	167,740	167,840
	═════════	═════════	═════════

LvR Management Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

LvR Management Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14558409. The registered office of the company is 68 Sandown Road, West Malling, ME19 6NR. The principal activity of the company is that of music management and mentoring services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).


4.	Tangible assets
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 January 2025	7,173	7,173
	Additions	2,452	2,452
		─────────	─────────
	At 31 December 2025	9,625	9,625
		─────────	─────────
	Depreciation
	At 1 January 2025	2,593	2,593
	Charge for the financial year	2,622	2,622
		─────────	─────────
	At 31 December 2025	5,215	5,215
		─────────	─────────
	Net book value
	At 31 December 2025	4,410	4,410
		═════════	═════════
	At 31 December 2024	4,580	4,580
		═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	5,379	837
	Taxation	86	79
	Prepayments and accrued income	10,975	3,156
		─────────	─────────
		16,440	4,072
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	650	4,122
	Taxation	20,936	28,215
	Director's current account	5,896	5,817
	Accruals	4,943	8,115
		─────────	─────────
		32,425	46,269
		═════════	═════════