Lorex LLP - Accounts

Lorex LLP
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Lorex LLP Accountants' Report For the year ended 31 March 2026
Accountants report to the members of Lorex LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2026 To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Lorex LLP LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the LLPs accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Members of Lorex LLP, as a body, in accordance with the terms of our engagement letter dated 10 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Lorex LLP and state those matters that we have agreed to state to the members of Lorex LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lorex LLP and its members as a body for our work or for this report. It is your duty to ensure that Lorex LLP LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lorex LLP LLP. You consider that Lorex LLP LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Lorex LLP LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. .................................................... Potter and Co Accountants Ltd 27 Doubleday Road Loughton Essex IG10 2AU 10 September 2026 1

Lorex LLP
Accountants' Report
For the year ended 31 March 2026

Accountants report to the members of Lorex LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Lorex LLP LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the LLPs accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Members of Lorex LLP, as a body, in accordance with the terms of our engagement letter dated 10 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Lorex LLP and state those matters that we have agreed to state to the members of Lorex LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lorex LLP and its members as a body for our work or for this report.

It is your duty to ensure that Lorex LLP LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lorex LLP LLP. You consider that Lorex LLP LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lorex LLP LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

....................................................
Potter and Co Accountants Ltd
27 Doubleday Road
Loughton
Essex
IG10 2AU
10 September 2026

1

Lorex LLP
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	20,232	26,976
		20,232	26,976
Current assets
Debtors		(8,000)	(8,000)
Cash at bank and in hand		3,709	2,077
		(4,291)	(5,923)
Creditors: amount falling due within one year		(4,885)	(1,810)
Net current assets		(9,176)	(7,733)

Total assets less current liabilities		11,056	19,243
Creditors: amount falling due after more than one year		(21,202)	(26,288)
Net assets		(10,146)	(7,045)

Represented by:
Loans and other debts due to members		0	2,397
Members' other interest
Other reserves		(3,100)	(9,442)
		(3,100)	(9,442)
		(3,100)	(7,045)

Total members' interests
Loans and other debts due to members		0	2,397
Members' other interests		(3,100)	(9,442)
		(3,100)	(7,045)

For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Matthew Adair
Designated Member
Date approved by the members: 10 September 2026

2

Lorex LLP
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Lorex LLP is a limited liability partnership, registered in England and Wales, registration number OC439492, registration address Systems House, Horndon Industrial Park, West Horndon, Essex, CM13 3XL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25 Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 April 2025	37,052	37,052
Additions	-	-
Disposals	-	-
At 31 March 2026	37,052	37,052
Depreciation
At 01 April 2025	10,076	10,076
Charge for year	6,744	6,744
On disposals	-	-
At 31 March 2026	16,820	16,820
Net book values
Closing balance as at 31 March 2026	20,232	20,232
Opening balance as at 01 April 2025	26,976	26,976

3

Registered Number: OC439492
England and Wales
LOREX LLP

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026