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frs-countries:EnglandWales 2020-04-01 2021-03-31
Registered number: 03965243
Lamont Consultants Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2022
Lamont Consultants Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03965243
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,100 5,003
7,100 5,003
CURRENT ASSETS
Stocks 5 3,000 2,150
Debtors 6 69,565 110,912
Cash at bank and in hand 143,926 87,911
216,491 200,973
Creditors: Amounts Falling Due Within One Year 7 (104,297 ) (150,190 )
NET CURRENT ASSETS (LIABILITIES) 112,194 50,783
TOTAL ASSETS LESS CURRENT LIABILITIES 119,294 55,786
Creditors: Amounts Falling Due After More Than One Year 8 (34,769 ) (53,242 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,420 ) (1,001 )
NET ASSETS 83,105 1,543
CAPITAL AND RESERVES
Called up share capital 9 135 135
Profit and Loss Account 82,970 1,408
SHAREHOLDERS' FUNDS 83,105 1,543
Page 1
Page 2
For the year ending 31 March 2022 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Benjamin Cocks
Director
10/08/2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 33.3% Straight Line
Computer Equipment 33.3% Straight Line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
1.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loass account because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 4 6
4 6
Page 4
Page 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2021 27,984 3,497 - 22,399
Additions - 5,008 - 646
As at 31 March 2022 27,984 8,505 - 23,045
Depreciation
As at 1 April 2021 27,985 3,497 - 18,707
Provided during the period - 952 - 2,062
As at 31 March 2022 27,985 4,449 - 20,769
Net Book Value
As at 31 March 2022 (1 ) 4,056 - 2,276
As at 1 April 2021 (1 ) - - 3,692
Computer Equipment Total
£ £
Cost
As at 1 April 2021 9,352 63,232
Additions 170 5,824
As at 31 March 2022 9,522 69,056
Depreciation
As at 1 April 2021 8,040 58,229
Provided during the period 713 3,727
As at 31 March 2022 8,753 61,956
Net Book Value
As at 31 March 2022 769 7,100
As at 1 April 2021 1,312 5,003
5. Stocks
2022 2021
£ £
Stock - finished goods 3,000 2,150
3,000 2,150
Page 5
Page 6
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 41,600 80,280
Prepayments and accrued income 4,587 16,047
Provision for Bank Loan Interest 486 486
VAT 20,575 11,343
Net wages 48 -
67,296 108,156
Due after more than one year
Provision for Bank Loan Interest (greater than 1 year) 2,269 2,756
2,269 2,756
69,565 110,912
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 28,814 65,364
Bank loans and overdrafts 10,000 11,069
Corporation tax 38,155 37,810
Other taxes and social security 3,858 3,692
Staff Business Expenses 216 -
Credit Card 3,078 3,827
Director: Lucy Covell's Business Expenses - 3,251
Director: Adam Covell's Business Expenses - 2,488
Director: Benjamin Cocks' Business Expenses 510 4,480
Accruals and deferred income 2,996 1,539
Amounts owed to related parties 16,670 16,670
104,297 150,190
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 34,769 53,242
34,769 53,242
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9. Share Capital
2022 2021
Allotted, Called up and fully paid 135 135
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary A shares 1 50 50 50
Ordinary B shares 1 35 35 35
Ordinary C shares 1 50 50 50
135 135 135
10. General Information
Lamont Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03965243 . The registered office is Unit 3a Westpoint, 39/40 Warple Way, London, W3 0RG.
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