LMH Accountancy & Bookkeeping Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09416526

LMH Accountancy & Bookkeeping Limited

Filleted Unaudited Financial Statements

For the year ended

31 January 2026

LMH Accountancy & Bookkeeping Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		719		863

Current assets

Debtors	6	7,300	6,625
Cash at bank and in hand		99,087	75,004
		----------	--------
		106,387	81,629

Creditors: amounts falling due within one year	7	41,944		34,271
		----------		--------
Net current assets			64,443		47,358
			--------		--------
Total assets less current liabilities			65,162		48,221
			--------		--------
Net assets			65,162		48,221
			--------		--------

Capital and reserves

Called up share capital	80	80
Capital redemption reserve	20	20
Profit and loss account	65,062	48,121
	--------	--------
Shareholders funds	65,162	48,221
	--------	--------

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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LMH Accountancy & Bookkeeping Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 8 October 2026 , and are signed on behalf of the board by:

Mr L M Hawksworth
Director

Company registration number: 09416526

LMH Accountancy & Bookkeeping Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 37 Thistle House, Joseph Terry Grove, York, YO23 1FP.

2. Statement of compliance

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

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. (b) 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 and of Value Added Tax. (c) Current & deferred 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. (d) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. (e) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% straight line

(f) 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.

(g) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 February 2025	1,833	1,833
Additions	270	270
Disposals	( 248)	( 248)
	-------	-------
At 31 January 2026	1,855	1,855
	-------	-------
Depreciation
At 1 February 2025	970	970
Charge for the year	278	278
Disposals	( 112)	( 112)
	-------	-------
At 31 January 2026	1,136	1,136
	-------	-------
Carrying amount
At 31 January 2026	719	719
	-------	-------
At 31 January 2025	863	863
	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	7,300	6,625
	-------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	12,981	12,000
Social security and other taxes	175	162
Other creditors	28,788	22,109
	--------	--------
	41,944	34,271
	--------	--------

8. Related party transactions

During the year the director made available loans to the company. The loans are repayable on demand and interest is charged at commercial rates. At the year end date the balance due to the directors totalled £ 25,689 (2025 - £ 19,118 ).