LCCOMPANYPUB Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13854144

LCCOMPANYPUB Ltd

Filleted Unaudited Financial Statements

31 January 2026

LCCOMPANYPUB Ltd

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	115,079	120,559
Tangible assets	6	7,890	7,931
		---------	---------
		122,969	128,490

Current assets

Stocks		9,576	8,158
Debtors	7	47,520	53,798
Cash at bank and in hand		14,590	18,571
		--------	--------
		71,686	80,527

Creditors: amounts falling due within one year	8	162,957	141,682
		---------	---------
Net current liabilities		91,271	61,155
		---------	---------
Total assets less current liabilities		31,698	67,335

Creditors: amounts falling due after more than one year	9	203,665	230,959
		---------	---------
Net liabilities		( 171,967)	( 163,624)
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 171,969)	( 163,626)
	---------	---------
Shareholders deficit	( 171,967)	( 163,624)
	---------	---------

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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LCCOMPANYPUB Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 29 October 2026 , and are signed on behalf of the board by:

Ms Lucy Turner
Director

Company registration number: 13854144

LCCOMPANYPUB Ltd

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 Pied Bull, Farningham High Street, Dartford, Kent, DA4 0DG.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company made a trading loss of £8,343 and had net liabilities of £171,967. A private family member invested £200,000 in the 2013 year and the current balance unpaid is £176,780 and this is not repayable in the short term. In view of this the company is treated as a Going Concern.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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	-	25 years

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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Fixtures and fittings	-	20% reducing balance

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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2025: 14 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025 and 31 January 2026	136,999
	---------
Amortisation
At 1 February 2025	16,440
Charge for the year	5,480
	---------
At 31 January 2026	21,920
	---------
Carrying amount
At 31 January 2026	115,079
	---------
At 31 January 2025	120,559
	---------

6. Tangible assets

	Long leasehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025	1	14,990	14,991
Additions	–	1,933	1,933
	----	--------	--------
At 31 January 2026	1	16,923	16,924
	----	--------	--------
Depreciation
At 1 February 2025	–	7,060	7,060
Charge for the year	–	1,974	1,974
	----	--------	--------
At 31 January 2026	–	9,034	9,034
	----	--------	--------
Carrying amount
At 31 January 2026	1	7,889	7,890
	----	--------	--------
At 31 January 2025	1	7,930	7,931
	----	--------	--------

7. Debtors

	2026	2025
	£	£
Other debtors	47,520	53,798
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	13,365	( 13,117)
Corporation tax	9,092	8,851
Social security and other taxes	135,690	110,732
Other creditors	4,810	35,216
	---------	---------
	162,957	141,682
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	26,885	48,239
Other creditors - desc in a/cs	176,780	182,720
	---------	---------
	203,665	230,959
	---------	---------

10. Financial instruments

For financial instruments measured at fair value, the basis for determining fair value must be disclosed. When a valuation technique is used, the assumptions applied in determining fair value for each class of financial assets or financial liabilities must be disclosed. If a reliable measure of fair value is no longer available for ordinary or preference shares measured at fair value through profit or loss, this must also be disclosed.

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Ms Lucy Turner	25,077	( 3,416)	21,661
	--------	-------	--------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Ms Lucy Turner	11,879	13,198	25,077
	--------	--------	--------