LCD Support Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06782810

LCD Support Services Limited

Filleted Unaudited Financial Statements

30 April 2026

LCD Support Services Limited

Financial Statements

Year ended 30 April 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

LCD Support Services Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	2,400	–
Tangible assets	6	357,885	409,540
		---------	---------
		360,285	409,540

Current assets

Debtors	7	162,073	167,268
Cash at bank and in hand		489,720	340,573
		---------	---------
		651,793	507,841

Creditors: amounts falling due within one year	8	145,181		107,787
		---------		---------
Net current assets			506,612	400,054
			---------	---------
Total assets less current liabilities			866,897	809,594

Provisions

Taxation including deferred tax	89,472	102,385
	---------	---------
Net assets	777,425	707,209
	---------	---------

Capital and reserves

Called up share capital	10	10
Profit and loss account	777,415	707,199
	---------	---------
Shareholders funds	777,425	707,209
	---------	---------

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 30 April 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 .

LCD Support Services Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 20 October 2026 , and are signed on behalf of the board by:

Mr D D Meehan
Director

Company registration number: 06782810

LCD Support Services Limited

Notes to the Financial Statements

Year ended 30 April 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 The Gatehouse, Caton Road, Lancaster, LA1 3PE.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the accounts requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

Taxation

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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Office Equipment	-	30% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2025: 22 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 May 2025	45,000
Additions	–
Acquisitions through business combinations	3,000
	--------
At 30 April 2026	48,000
	--------
Amortisation
At 1 May 2025	45,000
Charge for the year	600
	--------
At 30 April 2026	45,600
	--------
Carrying amount
At 30 April 2026	2,400
	--------
At 30 April 2025	–
	--------

6. Tangible assets

	Office Equipment	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 May 2025	5,268	349,721	383,353	738,342
Additions	1,198	26,250	11,872	39,320
Disposals	( 370)	( 39,161)	( 9,293)	( 48,824)
	-------	---------	---------	---------
At 30 April 2026	6,096	336,810	385,932	728,838
	-------	---------	---------	---------
Depreciation
At 1 May 2025	3,391	186,031	139,380	328,802
Charge for the year	502	42,621	36,669	79,792
Disposals	( 18)	( 31,869)	( 5,754)	( 37,641)
	-------	---------	---------	---------
At 30 April 2026	3,875	196,783	170,295	370,953
	-------	---------	---------	---------
Carrying amount
At 30 April 2026	2,221	140,027	215,637	357,885
	-------	---------	---------	---------
At 30 April 2025	1,877	163,690	243,973	409,540
	-------	---------	---------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	132,445	131,036
Other debtors	29,628	36,232
	---------	---------
	162,073	167,268
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	22,441	25,826
Corporation tax	45,564	39,968
Social security and other taxes	69,512	33,713
Other creditors	7,664	8,280
	---------	---------
	145,181	107,787
	---------	---------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	15,000	15,000
Later than 1 year and not later than 5 years	10,000	25,000
	--------	--------
	25,000	40,000
	--------	--------