Company Registration No. 15788201 (England and Wales)
Lvro Retail Ltd
Unaudited accounts
for the year ended 30 June 2026
Lvro Retail Ltd
Unaudited accounts
Contents
Lvro Retail Ltd
Company Information
for the year ended 30 June 2026
Company Number
15788201 (England and Wales)
Registered Office
66 Paul Street
London
England
EC2A 4NA
United Kingdom
Lvro Retail Ltd
Statement of financial position
as at 30 June 2026
Called up share capital not paid
-
(1)
Tangible assets
1,133
1,629
Inventories
123,291
29,055
Cash at bank and in hand
30,879
14,301
Creditors: amounts falling due within one year
(163,057)
(42,266)
Net current assets
1,320
1,090
Called up share capital
1
1
Profit and loss account
2,452
2,717
Shareholders' funds
2,453
2,718
For the year ending 30 June 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 his 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 29 October 2026 and were signed on its behalf by
Oliver Ord
Director
Company Registration No. 15788201
Lvro Retail Ltd
Notes to the Accounts
for the year ended 30 June 2026
Lvro Retail Ltd is a private company, limited by shares, registered in England and Wales, registration number 15788201. The registered office is 66 Paul Street, London, England, EC2A 4NA, United Kingdom.
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.
These financial statements for the year ended 30 June 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 19 June 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Computer equipment
20% SLM
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Lvro Retail Ltd
Notes to the Accounts
for the year ended 30 June 2026
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
30,000
-
Taxes and social security
3,559
256
Other creditors
71,217
28,775
Loans from directors
58,281
14,281
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).