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REGISTERED NUMBER: SC598938 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

L. D. Instrumentation Limited

L. D. Instrumentation Limited (Registered number: SC598938)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


L. D. Instrumentation Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mrs. L Docherty



REGISTERED OFFICE: 25 Gilmours Place
Larbert
Stirlingshire
FK5 4XL



REGISTERED NUMBER: SC598938 (Scotland)



ACCOUNTANTS: Peter Deans Chartered Accountants
42 Stirling Street
Denny
Stirlingshire
FK6 6DJ



BANKERS: Royal Bank of Scotland
2 Newmarket Centre
Falkirk
Central
FK1 1JX

L. D. Instrumentation Limited (Registered number: SC598938)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 698 1,495

CURRENT ASSETS
Debtors 5 5,075 5,658
Cash at bank 2,894 14,512
7,969 20,170
CREDITORS
Amounts falling due within one year 6 8,664 8,240
NET CURRENT (LIABILITIES)/ASSETS (695 ) 11,930
TOTAL ASSETS LESS CURRENT
LIABILITIES

3

13,425

PROVISIONS FOR LIABILITIES 7 - 64
NET ASSETS 3 13,361

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 2 13,360
SHAREHOLDERS' FUNDS 3 13,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 October 2023 and were signed by:





Mrs. L Docherty - Director


L. D. Instrumentation Limited (Registered number: SC598938)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

L. D. Instrumentation Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

L. D. Instrumentation Limited (Registered number: SC598938)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 1,108 2,192 3,300
DEPRECIATION
At 1 July 2022 404 1,401 1,805
Charge for year 277 520 797
At 30 June 2023 681 1,921 2,602
NET BOOK VALUE
At 30 June 2023 427 271 698
At 30 June 2022 704 791 1,495

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 4,256 5,396
Other debtors 819 262
5,075 5,658

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors - 531
Taxation and social security 7,163 5,803
Other creditors 1,501 1,906
8,664 8,240

7. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax - 64

Deferred
tax
£   
Balance at 1 July 2022 64
Accelerated capital allowances (64 )
Balance at 30 June 2023 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
1 Ordinary £1 1 1

L. D. Instrumentation Limited (Registered number: SC598938)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. RESERVES
Retained
earnings
£   

At 1 July 2022 13,360
Profit for the year 28,442
Dividends (41,800 )
At 30 June 2023 2

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mrs. L Docherty
Balance outstanding at start of year - -
Amounts advanced 557 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 557 -

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £41,800 (2022 - £13,500) were paid to the director .