| |
|
2026 |
| |
|
£ |
£ |
| Current assets |
|
9,698 |
|
| Prepayments and accrued income |
|
1,572 |
|
| Creditors: amount falling due within one year |
|
(9,742) |
|
|
Net current assets
|
|
|
1,528
|
|
Total assets less current liabilities
|
|
|
1,528 |
|
Net assets
|
|
|
1,528 |
| |
|
|
|
|
|
Capital and reserves
|
|
|
1,528 |
| |
NOTES TO THE ACCOUNTS
General Information
LBN CONSULTING LTD is a private company, limited by shares, registered in England and Wales, registration number 16214441, registration address 27 Old Gloucester Street, London, WC1N 3AX.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
|
| 2. |
Average number of employees
Average number of employees during the period was 1.
|
For the period ended 31 March 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 21 October 2026 and were signed by: --------------------------------
LIA BARBIERI DA NOBREGA
Director |
1
|