ACCOUNTS - Final Accounts preparation

Registered number: 16784716

L-CUBED LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD FROM INCORPORATION
ON 14 OCTOBER 2025 TO 31 DECEMBER 2025

L-CUBED LTD

REGISTERED NUMBER: 16784716

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	190
Creditors: amounts falling due within one year	5	(3,480)
Net current liabilities			(3,290)

Net liabilities			(3,290)

Capital and reserves
Called up share capital	6	190
Profit and loss account		(3,480)
		(3,290)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2026.

L M Lombardi

Director

The notes on pages 3 to 4 form part of these financial statements.

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L-CUBED LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Loss for the period	-	(3,480)	(3,480)
Shares issued during the period	190	-	190
At 31 December 2025	190	(3,480)	(3,290)

The notes on pages 3 to 4 form part of these financial statements.

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L-CUBED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

L-Cubed Ltd is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 16784716 and registered office is 10 Queen Street Place, London, EC4R 1AG and its principal place of business is Floor 3, 132 Buckingham Palace Road, London, SW1W 9SA.

The Company was incorporated on 14 October 2025 and did not undertake any trading activities during the period.

The principal activity of the Company was that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.3

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including the director, during the period was 1.

Debtors

					2025
					£


	Other debtors	190

5.	Creditors: amounts falling due within one year
		2025
		£

	Accruals	3,480

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L-CUBED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		190 Ordinary shares of £1 each	190

On incorporation on 14 October 2025, 100 Ordinary shares of £1 each were issued at par, raising total proceeds of £100.

On 17 October 2025, 90 Ordinary shares of £1 were issued at par, raising total proceeds of £90.

7.	Post balance sheet events

On 29 June 2026, the Company issued 750,000 Ordinary shares of £1 each at par value. Under a payment direction arrangement, the £750,000 subscription proceeds were applied towards the acquisition of shares in ArxNova Holdings Limited.

The Company also subscribed for 310,822 Class A1 shares in ArxNova Holdings Limited for £310,822. The consideration for this subscription was satisfied through payment direction arrangements connected with the repayment of a loan owed by ArxNova Asset Management Limited to L Lombardi.

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