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Company Registration No. 07322131 (England and Wales)
L & C IMPORT AND EXPORT LTD Unaudited accounts for the year ended 31 July 2026
L & C IMPORT AND EXPORT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
L & C IMPORT AND EXPORT LTD Company Information for the year ended 31 July 2026
Directors
li Q Li
Company Number
07322131 (England and Wales)
Registered Office
1 HARDING STREET SALFORD M6 6WE ENGLAND
- 3 -
L & C IMPORT AND EXPORT LTD Statement of financial position as at 31 July 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
209,623 
Current assets
Inventories
60,000 
Debtors
5
9,823 
Cash at bank and in hand
28,358 
98,181 
Creditors: amounts falling due within one year
6
(97,136)
Net current assets
1,045 
Net assets
210,668 
Capital and reserves
Called up share capital
2 
Profit and loss account
210,666 
Shareholders' funds
210,668 
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by
li Director Company Registration No. 07322131
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L & C IMPORT AND EXPORT LTD Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
L & C IMPORT AND EXPORT LTD is a private company, limited by shares, registered in England and Wales, registration number 07322131. The registered office is 1 HARDING STREET, SALFORD, M6 6WE, ENGLAND.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2025
204,068 
12,460 
216,528 
Additions
- 
1,800 
1,800 
At 31 July 2026
204,068 
14,260 
218,328 
Depreciation
At 1 August 2025
- 
7,725 
7,725 
Charge for the year
- 
980 
980 
At 31 July 2026
- 
8,705 
8,705 
Net book value
At 31 July 2026
204,068 
5,555 
209,623 
5
Debtors
2026 
£ 
Amounts falling due within one year
Other debtors
9,823 
6
Creditors: amounts falling due within one year
2026 
£ 
Trade creditors
97,136 
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L & C IMPORT AND EXPORT LTD Notes to the Accounts for the year ended 31 July 2026
7
Average number of employees
During the year the average number of employees was 0.
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