REGISTERED NUMBER: 12311553 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LHF SERVICES LIMITED

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Statement of Financial Position

4

Notes to the Financial Statements

5

DIRECTOR:

S Herndlhofer

REGISTERED OFFICE:

Lee House Farm

Lee Lane

Halifax

West Yorkshire

HX3 6UJ

REGISTERED NUMBER:

12311553 (England and Wales)

ACCOUNTANTS:

Smith Wilson Limited

2A Acomb Court

Acomb

York

North Yorkshire

YO24 3BJ

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of consultancy.

DIRECTOR

S Herndlhofer was the sole director during the year under review.

His beneficial interest in the issued share capital of the company was as follows:

31.3.26

1.4.25

ordinary 1 shares

100

100

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Herndlhofer - Director

7 October 2026

TURNOVER

65,523

44,526

Cost of sales

-

1,216

GROSS PROFIT

65,523

43,310

Administrative expenses

33,176

38,079

OPERATING PROFIT and

PROFIT BEFORE TAXATION

32,347

5,231

Tax on profit

6,194

-

PROFIT FOR THE FINANCIAL YEAR

26,153

5,231

Retained earnings at beginning of year

38,423

40,192

Dividends

(50,970

)

(7,000

)

RETAINED EARNINGS AT END OF YEAR

13,606

38,423

FIXED ASSETS

Intangible assets

5

10,000

20,000

Tangible assets

6

375

441

10,375

20,441

CURRENT ASSETS

Debtors

7

1,000

-

Cash at bank and in hand

9,782

19,503

10,782

19,503

CREDITORS

Amounts falling due within one year

8

7,451

1,421

NET CURRENT ASSETS

3,331

18,082

TOTAL ASSETS LESS CURRENT LIABILITIES

13,706

38,523

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

13,606

38,423

SHAREHOLDERS' FUNDS

13,706

38,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

S Herndlhofer - Director

1.	STATUTORY INFORMATION

LHF Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

66

92

Development costs amortisation

10,000

10,000

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

30,000

Charge for year

10,000

At 31 March 2026

40,000

NET BOOK VALUE

At 31 March 2026

10,000

At 31 March 2025

20,000

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

1,526

DEPRECIATION

At 1 April 2025

1,085

Charge for year

66

At 31 March 2026

1,151

NET BOOK VALUE

At 31 March 2026

375

At 31 March 2025

441

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

6,194

-

Directors' current accounts

70

235

Accruals and deferred income

1,187

1,186

7,451

1,421

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2025

38,423

Profit for the year

26,153

Dividends

(50,970

)

At 31 March 2026

13,606