| LCB Limited |
| Registered number: |
04659723 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
- |
|
|
4,000 |
| Tangible assets |
4 |
|
|
488 |
|
|
205 |
|
|
|
|
488 |
|
|
4,205 |
|
| Current assets |
| Debtors |
5 |
|
1,255 |
|
|
1,373 |
| Cash at bank and in hand |
|
|
10,773 |
|
|
10,932 |
|
|
|
12,028 |
|
|
12,305 |
|
| Creditors: amounts falling due within one year |
6 |
|
(8,025) |
|
|
(13,698) |
|
| Net current assets/(liabilities) |
|
|
|
4,003 |
|
|
(1,393) |
|
| Net assets |
|
|
|
4,491 |
|
|
2,812 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
10 |
|
|
10 |
| Profit and loss account |
|
|
|
4,481 |
|
|
2,802 |
|
| Shareholders' funds |
|
|
|
4,491 |
|
|
2,812 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Linda Buckland ATT |
| Director |
| Approved by the board on 10 October 2025 |
|
| LCB Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings and equipment |
25% reducing balance basis |
|
|
Taxation |
|
No provision has been made for deferred taxation as in the opinion of the directors there is a reasonable probability of the tax not falling due for payment in the foreseeable future. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 April 2024 |
40,000 |
|
At 31 March 2025 |
40,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 April 2024 |
36,000 |
|
Provided during the year |
4,000 |
|
At 31 March 2025 |
40,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
- |
|
At 31 March 2024 |
4,000 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Fixtures, fittings and equipment |
| £ |
|
Cost |
|
At 1 April 2024 |
1,363 |
|
Additions |
445 |
|
At 31 March 2025 |
1,808 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
1,158 |
|
Charge for the year |
162 |
|
At 31 March 2025 |
1,320 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
488 |
|
At 31 March 2024 |
205 |
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
Trade debtors |
1,255 |
|
1,373 |
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
Taxation and social security costs |
1,640 |
|
1,471 |
|
Directors' loan account |
6,385 |
|
11,187 |
|
Other creditors |
- |
|
1,040 |
|
|
|
|
|
|
8,025 |
|
13,698 |
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
LCB Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
30 Fairway Meadows |
|
Ullesthorpe |
|
Lutterworth |
|
Leicestershire |
|
LE17 5DY |