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Company Registration No. 12776578 (England and Wales)
Love CBD Health Ltd Unaudited accounts for the year ended 31 December 2025
Love CBD Health Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Love CBD Health Ltd Company Information for the year ended 31 December 2025
Directors
Philip Culbertson Daniel Culbertson
Secretary
Love CBD Ltd
Company Number
12776578 (England and Wales)
Registered Office
UNIT 2, LUCAS CLOSE BURWELL CAMBRIDGE ENGLAND AND WALES CB25 0FN UNITED KINGDOM
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Love CBD Health Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
749 
4,805 
Tangible assets
5
585,562 
350,377 
586,311 
355,182 
Current assets
Inventories
173,339 
140,651 
Debtors
6
73,199 
76,796 
Cash at bank and in hand
211,800 
314,051 
458,338 
531,498 
Creditors: amounts falling due within one year
7
(195,122)
(13,517)
Net current assets
263,216 
517,981 
Total assets less current liabilities
849,527 
873,163 
Provisions for liabilities
Deferred tax
(186)
(1,200)
Net assets
849,341 
871,963 
Capital and reserves
Called up share capital
10 
10 
Fair value reserve
485,191 
485,191 
Profit and loss account
364,140 
386,762 
Shareholders' funds
849,341 
871,963 
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 directors acknowledge their 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 of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by
Philip Culbertson Director Company Registration No. 12776578
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Love CBD Health Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Love CBD Health Ltd is a private company, limited by shares, registered in England and Wales, registration number 12776578. The registered office is UNIT 2, LUCAS CLOSE, BURWELL, CAMBRIDGE, ENGLAND AND WALES, CB25 0FN, 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 year, 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:
Land & buildings
No Depreciation
Plant & machinery
15% of Cost
Fixtures & fittings
10% of Cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
16,133 
At 31 December 2025
16,133 
Amortisation
At 1 January 2025
11,328 
Charge for the year
4,056 
At 31 December 2025
15,384 
Net book value
At 31 December 2025
749 
At 31 December 2024
4,805 
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Love CBD Health Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
342,807 
163,633 
9,605 
516,045 
Additions
261,919 
- 
1,574 
263,493 
At 31 December 2025
604,726 
163,633 
11,179 
779,538 
Depreciation
At 1 January 2025
64,819 
98,817 
2,032 
165,668 
Charge for the year
- 
28,056 
252 
28,308 
At 31 December 2025
64,819 
126,873 
2,284 
193,976 
Net book value
At 31 December 2025
539,907 
36,760 
8,895 
585,562 
At 31 December 2024
277,988 
64,816 
7,573 
350,377 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
59,216 
58,910 
Accrued income and prepayments
4,078 
4,576 
Other debtors
9,905 
13,310 
73,199 
76,796 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,721 
2,371 
Trade creditors
3,984 
4,276 
Taxes and social security
7,427 
4,255 
Other creditors
611 
611 
Loans from directors
170,000 
- 
Accruals
1,379 
(962)
Deferred income
- 
2,966 
195,122 
13,517 
8
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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