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Company Registration No. 05093762 (England and Wales)
L & B Autos Ltd Unaudited accounts for the year ended 31 March 2026
L & B Autos Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
L & B Autos Ltd Company Information for the year ended 31 March 2026
Director
Robert Andrew Clegg
Secretary
Sandra Margaret Duckett
Company Number
05093762 (England and Wales)
Registered Office
20 Welbeck Avenue Davyhulme Manchester M41 0GJ UK
Accountants
Premier Accounts & Consultancy Ltd 76 Gloucester Road Urmston Manchester M41 9AE
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L & B Autos Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
55,811 
44,493 
Current assets
Debtors
5
29,911 
27,758 
Cash at bank and in hand
101,011 
113,078 
130,922 
140,836 
Creditors: amounts falling due within one year
6
(34,932)
(33,794)
Net current assets
95,990 
107,042 
Total assets less current liabilities
151,801 
151,535 
Creditors: amounts falling due after more than one year
7
- 
(7,857)
Net assets
151,801 
143,678 
Capital and reserves
Called up share capital
2 
1 
Profit and loss account
151,799 
143,677 
Shareholders' funds
151,801 
143,678 
For the year ending 31 March 2026 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 director acknowledges her 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 and authorised for issue on 15 July 2026 and were signed on its behalf by
Robert Andrew Clegg Director Company Registration No. 05093762
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L & B Autos Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
L & B Autos Ltd is a private company, limited by shares, registered in England and Wales, registration number 05093762. The registered office is 20 Welbeck Avenue, Davyhulme, Manchester, M41 0GJ, UK.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
5,244 
110,546 
115,790 
Additions
- 
34,134 
34,134 
Disposals
- 
(14,391)
(14,391)
At 31 March 2026
5,244 
130,289 
135,533 
Depreciation
At 1 April 2025
2,294 
69,003 
71,297 
Charge for the year
738 
16,485 
17,223 
On disposals
- 
(8,798)
(8,798)
At 31 March 2026
3,032 
76,690 
79,722 
Net book value
At 31 March 2026
2,212 
53,599 
55,811 
At 31 March 2025
2,950 
41,543 
44,493 
- 5 -
L & B Autos Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
29,911 
27,758 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,825 
- 
VAT
5,573 
9,397 
Trade creditors
17,073 
17,031 
Taxes and social security
9,254 
6,728 
Other creditors
1,207 
638 
34,932 
33,794 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
7,857 
8
Average number of employees
During the year the average number of employees was 4 (2025: 5).
- 6 -