REGISTERED NUMBER: 03524111 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

LEM & ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

DIRECTOR:

Mr L Moraga

REGISTERED OFFICE:

12 Stanley Close

Derby

DE22 1AG

REGISTERED NUMBER:

03524111 (England and Wales)

ACCOUNTANTS:

Lowson Ward

Chartered Accountants

292 Wake Green Road

Birmingham

B13 9QP

FIXED ASSETS

476

794

CURRENT ASSETS

290,582

288,668

CREDITORS

Amounts falling due within one year

(28,382

)

(36,402

)

NET CURRENT ASSETS

262,200

252,266

TOTAL ASSETS LESS CURRENT LIABILITIES

262,676

253,060

CAPITAL AND RESERVES

262,676

253,060

NOTE TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

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

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 micro-entity provisions and delivered 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 12 October 2026 and were signed by:

Mr L Moraga - Director