LGBR Capital London Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08963651

LGBR Capital London Limited

Filleted Unaudited Financial Statements

31 December 2025

LGBR Capital London Limited

Financial Statements

Period from 1 April 2025 to 31 December 2025

Contents	Page

Statement of income and retained earnings	1

Statement of financial position	2

Notes to the financial statements	4

LGBR Capital London Limited

Statement of Income and Retained Earnings

Period from 1 April 2025 to 31 December 2025

	Period from
	1 Apr 25 to	Year to
	31 Dec 25	31 Mar 25
Note	£	£
Turnover	3,116,595	3,498,627

Cost of sales	( 220,196)	( 218,358)
	------------	------------
Gross profit	2,896,399	3,280,269

Administrative expenses	( 2,505,318)	( 3,229,166)
	------------	------------
Operating profit	391,081	51,103

Income from other fixed asset investments		41,969	43,908
Other interest receivable and similar income		2,857	10,699
Interest payable and similar expenses		( 344,129)	( 130,883)
		------------	------------
Profit/(loss) before taxation	5	91,778	( 25,173)

Tax on profit/(loss)	( 23,340)	14,420
	--------	--------
Profit/(loss) for the financial period and total comprehensive income	68,438	( 10,753)
	--------	--------

All the activities of the company are from continuing operations.

LGBR Capital London Limited

Statement of Financial Position

31 December 2025

	31 Dec 25	31 Mar 25
Note	£	£

Fixed assets

Investments	7	563	633

Current assets

Debtors	8	481,525	532,698
Cash at bank and in hand		191,509	402,692
		---------	---------
		673,034	935,390

Creditors: amounts falling due within one year	9	506,591	805,568
		---------	---------
Net current assets		166,443	129,822
		---------	---------
Total assets less current liabilities		167,006	130,455

Creditors: amounts falling due after more than one year	10	54,744	86,631
		---------	---------
Net assets		112,262	43,824
		---------	---------

Capital and reserves

Called up share capital	70	70
Capital redemption reserve	30	30
Profit and loss account	112,162	43,724
	---------	--------
Shareholders funds	112,262	43,824
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LGBR Capital London Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr B J Fox

Director

Company registration number: 08963651

LGBR Capital London Limited

Notes to the Financial Statements

Period from 1 April 2025 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 36-38 Cornhill, London, EC3V 3NG, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Wesbite development costs	-	25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 34 (2025: 33 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	Period from
	1 Apr 25 to	Year to
	31 Dec 25	31 Mar 25
	£	£
Amortisation of intangible assets	–	53,853
	----	--------

6. Intangible assets

	Development costs
	£
Cost
At 1 April 2025 and 31 December 2025	215,415
	---------
Amortisation
At 1 April 2025 and 31 December 2025	215,415
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 March 2025	–
	---------

7. Investments

	Other investments other than loans
	£
Cost
At 1 April 2025	633
Disposals	( 70)
	----
At 31 December 2025	563
	----
Impairment
At 1 April 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	563
	----
At 31 March 2025	633
	----

8. Debtors

	31 Dec 25	31 Mar 25
	£	£
Trade debtors	480,992	483,484
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	( 11,369)
Other debtors	533	60,583
	---------	---------
	481,525	532,698
	---------	---------

9. Creditors: amounts falling due within one year

	31 Dec 25	31 Mar 25
	£	£
Bank loans and overdrafts	41,982	38,874
Trade creditors	129,745	70,330
Amounts owed to group undertakings and undertakings in which the company has a participating interest	230,560	493,241
Corporation tax	23,340	–
Social security and other taxes	54,954	59,933
Other creditors	26,010	143,190
	---------	---------
	506,591	805,568
	---------	---------

10. Creditors: amounts falling due after more than one year

	31 Dec 25	31 Mar 25
	£	£
Bank loans and overdrafts	54,744	86,631
	--------	--------

The bank loans in the accounts are secure by way of a fixed charge over all properties the company may borrow in the future, all equipment owed by the company and all investments held by the company.

11. Related party transactions

At the year end the company owed £230,560 (2025: £493,241) to companies where the directors are shareholders.