LCB LONDON LTD - Filleted accounts

Registered number

15816465

LCB LONDON LTD

Filleted Accounts

31 July 2026

M Jaffer & Co

Chartered Certified Accountants

Devonshire House

582 Honeypot Lane

Stanmore

HA7 1JS

LCB LONDON LTD
Registered number:		15816465
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Current assets
Stocks		-			43,349
Debtors	3	6,044			63,465
Cash at bank		12			34,185
		6,056			140,999

Creditors: amounts falling due within one year	4	-			(158,377)

Net current assets/(liabilities)			6,056			(17,378)

Net assets/(liabilities)			6,056			(17,378)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(57,653)			(17,478)
Capital contribution reserve			63,609			-
Shareholders' funds			6,056			(17,378)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



…....................................
Mr Hiralal Amarnani
Director
Approved by the board on 10 September 2026

LCB LONDON LTD
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Basis of preparation – Non-going concern
	The financial statements have been prepared on a basis other than that of a going concern. On 8 September 2026, the directors and the ultimate parent company, Leclercbaby FZ-LLC, resolved to cease trading and apply for the voluntary striking off and dissolution of the company. Accordingly, the financial statements have been prepared on a non-going concern basis, with assets written down to their net realisable values and liabilities reclassified as current liabilities.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2026		2025
£			£

	Trade debtors	-		63,465
	Other debtors	6,044		-
		6,044		63,465


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	-		97,937
	Other creditors	-		60,440
		-		158,377


5	Controlling party

	The ultimate holding company is Leclercbaby FZ-LLC, a company incorporated in United Arab Emirate. There was no one individual who was a controlling party during the period.


6	Other information

	LCB LONDON LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire House
	582 Honeypot Lane
	Stanmore
	London
	HA7 1JS


7	Post balance sheet events and non-going concern

	On 8 September 2026, subsequent to the reporting date, the ultimate parent company, Leclercbaby FZ-LLC, resolved that LCB LONDON LTD should cease all trading activities. There has been no trading between 1 August 2026 and the date of approval of these financial statements. The directors intend to apply for the voluntary striking off and dissolution of the company under Section 1003 of the Companies Act 2006. As at 31 July 2026, the ultimate parent company, Leclercbaby FZ-LLC, formally agreed to waive its intercompany balance of £63,609 owed by the company which is recognised as a capital contribution reserve within shareholder's funds, with the corresponding creditor released as reflected in the balance sheet at 31 July 2026. The financial statements have been prepared on a basis other than that of a going concern. Assets have been written down to their net realisable values, and all the remaining liabilities have been settled or released.