Company Registration No. 06316979 (England and Wales)
LEMBERG SOLUTIONS LIMITED
Unaudited accounts
for the year ended 31 December 2025
LEMBERG SOLUTIONS LIMITED
Unaudited accounts
Contents
LEMBERG SOLUTIONS LIMITED
Company Information
for the year ended 31 December 2025
Company Number
06316979 (England and Wales)
Registered Office
First Floor Flat
25 Adelaide Road
London
W13 9ED
United Kingdom
LEMBERG SOLUTIONS LIMITED
Statement of financial position
as at 31 December 2025
Intangible assets
170,162
-
Cash at bank and in hand
1,592,399
1,483,792
Creditors: amounts falling due within one year
(1,653,523)
(1,703,655)
Net current assets
261,177
362,323
Net assets
456,500
389,968
Called up share capital
80
80
Capital redemption reserve
45
45
Profit and loss account
456,375
389,843
Shareholders' funds
456,500
389,968
For the year ending 31 December 2025 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 13 March 2026 and were signed on its behalf by
Mr Oleh Naumko
Director
Company Registration No. 06316979
LEMBERG SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 31 December 2025
LEMBERG SOLUTIONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06316979. The registered office is First Floor Flat, 25 Adelaide Road, London, W13 9ED, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
at varying rates on cost
Fixtures & fittings
at varying rates on cost
Computer equipment
at varying rates on cost
Other tangible fixed assets
at varying rates on cost
Intangible fixed assets (including purchased software, goodwill and patents) are initially recognised at cost.
Amortisation is provided on all intangible assets at rates calculated to write off the cost, less estimated residual value, over their expected useful economic lives on a straight-line basis as follows:
Software: 5 years
Goodwill (if applicable): 5 years
The useful economic lives of intangible assets are reviewed at each reporting date and adjusted if appropriate.
Intangible assets are assessed for indicators of impairment at each reporting date. Where there is any indication that an asset may be impaired, its carrying value is reviewed and written down to its recoverable amount if necessary.
LEMBERG SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 31 December 2025
4
Intangible fixed assets
Other
At 31 December 2025
170,162
At 31 December 2025
170,162
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
7,731
10,754
18,485
At 31 December 2025
7,731
10,754
18,485
At 1 January 2025
6,243
9,758
16,001
Charge for the year
1,488
996
2,484
At 31 December 2025
7,731
10,754
18,485
At 31 December 2024
1,488
996
2,484
LEMBERG SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 31 December 2025
6
Investments
Subsidiary undertakings
Valuation at 1 January 2025
25,161
Valuation at 31 December 2025
25,161
The company's investments at the Balance Sheet date in the share capital of companies include the following:
Lemberg Rishennya, LLC
Country of incorporation: Ukraine
Nature of business: Software Development
Class of shares: Ordinary
% holding: 100.00
Aggregate capital and reserves for Dec 2025: £362
Aggregate capital and reserves for Dec 2024: £370
Profit/(loss) for the year for Dec 2025: £19
Profit/(loss) for the year for Dec 2024: £276
All figures have been presented in the base currency (GBP) using the applicable exchange rate from the local currency (UAH) as of 31 Dec 2025.
Amounts falling due within one year
Trade debtors
194,928
142,314
Accrued income and prepayments
127,373
272,657
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,582,309
1,618,423
Taxes and social security
39,465
6,679
Other creditors
9,781
13,934
Allotted, called up and fully paid:
80 Ordinary shares of £1 each
80
80
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).