2022-05-01 2023-04-30 false Capium Accounts Production 1.1 11320882 bus:AbridgedAccounts 2022-05-01 2023-04-30 11320882 bus:FRS102 2022-05-01 2023-04-30 11320882 bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 11320882 bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11320882 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 11320882 2022-05-01 2023-04-30 11320882 2023-04-30 11320882 bus:RegisteredOffice 2022-05-01 2023-04-30 11320882 core:WithinOneYear 2023-04-30 11320882 core:AfterOneYear 2023-04-30 11320882 bus:Director1 2022-05-01 2023-04-30 11320882 bus:Director1 2023-04-30 11320882 bus:Director1 2021-05-01 2022-04-30 11320882 bus:Director2 2022-05-01 2023-04-30 11320882 bus:Director2 2023-04-30 11320882 bus:Director2 2021-05-01 2022-04-30 11320882 2021-05-01 11320882 bus:CompanySecretary1 2022-05-01 2023-04-30 11320882 bus:LeadAgentIfApplicable 2022-05-01 2023-04-30 11320882 2021-05-01 2022-04-30 11320882 2022-04-30 11320882 core:WithinOneYear 2022-04-30 11320882 core:AfterOneYear 2022-04-30 11320882 bus:EntityAccountantsOrAuditors 2021-05-01 2022-04-30 11320882 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 11320882 bus:OrdinaryShareClass1 2023-04-30 11320882 bus:OrdinaryShareClass1 2021-05-01 2022-04-30 11320882 bus:OrdinaryShareClass1 2022-04-30 11320882 core:PlantMachinery 2022-05-01 2023-04-30 11320882 core:PlantMachinery 2023-04-30 11320882 core:PlantMachinery 2022-04-30 11320882 core:MotorCars 2022-05-01 2023-04-30 11320882 core:MotorCars 2023-04-30 11320882 core:MotorCars 2022-04-30 11320882 core:ComputerEquipment 2022-05-01 2023-04-30 11320882 core:ComputerEquipment 2023-04-30 11320882 core:ComputerEquipment 2022-04-30 11320882 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 11320882 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-04-30 11320882 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 11320882 core:CostValuation core:Non-currentFinancialInstruments 2022-04-30 11320882 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-04-30 11320882 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-04-30 11320882 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-04-30 11320882 core:Non-currentFinancialInstruments 2023-04-30 11320882 core:Non-currentFinancialInstruments 2022-04-30 11320882 core:ShareCapital 2023-04-30 11320882 core:ShareCapital 2022-04-30 11320882 core:RetainedEarningsAccumulatedLosses 2023-04-30 11320882 core:RetainedEarningsAccumulatedLosses 2022-04-30 11320882 dpl:Item1 2022-05-01 11320882 dpl:Item1 2023-04-30 11320882 dpl:Item1 2021-05-01 11320882 dpl:Item1 2022-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11320882
England and Wales

 

 

 

LLRO LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 20,020    27,167 
Investments 4 50    5 
20,070    27,172 
Current assets      
Debtors: amounts falling due within one year 13,941    2,400 
Cash at bank and in hand 1,234    52,590 
15,175    54,990 
Creditors: amount falling due within one year (5,644)   (28,959)
Net current assets 9,531    26,031 
 
Total assets less current liabilities 29,601    53,203 
Creditors: amount falling due after more than one year   (14,995)
Net assets 29,601    38,208 
 

Capital and reserves
     
Called up share capital 5 10    10 
Profit and loss account 29,591    38,198 
Shareholder's funds 29,601    38,208 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 02 October 2023 and were signed on its behalf by:


-------------------------------
Peter Lukac
Director
1
General Information
LLRO LTD is a private company, limited by shares,registered in England and Wales,registration number 11320882,registration address Kemp House, 152-160 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Turnover also includes qualifying distributions. With effect from 6 April 2016, following the abolition of dividend tax credits, the amount of any exempt distributions is identified as Franked investment income/Exempt ABGH distributions.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 10 Years Straight Line
Computer Equipment 2 Years Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2022 1,598    39,490    2,024    43,112 
Additions 1,126        1,126 
Disposals      
At 30 April 2023 2,724    39,490    2,024    44,238 
Depreciation
At 01 May 2022 1,598    12,323    2,024    15,945 
Charge for year 375    7,898      8,273 
On disposals      
At 30 April 2023 1,973    20,221    2,024    24,218 
Net book values
Closing balance as at 30 April 2023 751    19,269      20,020 
Opening balance as at 01 May 2022   27,167      27,167 


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 May 2022 5    5 
Additions 45    45 
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2023 50    50 

5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10 Class A shares of £1.00 each 10    10 
10    10 

2