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R & W LE SERVE LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2023






R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & W LE SERVE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2023







DIRECTOR: W R Le Serve





REGISTERED OFFICE: 2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ





REGISTERED NUMBER: 04607487 (England and Wales)





ACCOUNTANTS: Halsey & Co (Accountants) Ltd.
Chartered Certified Accountants
Registered Auditors
2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ

R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)

BALANCE SHEET
31ST JANUARY 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 6,400 9,600
Tangible assets 6 132 170
6,532 9,770

CURRENT ASSETS
Debtors 7 7,993 2,459

CREDITORS
Amounts falling due within one year 8 6,883 8,845
NET CURRENT ASSETS/(LIABILITIES) 1,110 (6,386 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,642

3,384

CREDITORS
Amounts falling due after more than one
year

9

(6,235

)

(6,430

)

PROVISIONS FOR LIABILITIES (25 ) (32 )
NET ASSETS/(LIABILITIES) 1,382 (3,078 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,381 (3,079 )
SHAREHOLDERS' FUNDS 1,382 (3,078 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)

BALANCE SHEET - continued
31ST JANUARY 2023


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 15th October 2023 and were signed by:





W R Le Serve - Director


R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2023

1. STATUTORY INFORMATION

R & W Le Serve Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2023

4. EMPLOYEES AND DIRECTORS

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

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st February 2022
and 31st January 2023 32,000
AMORTISATION
At 1st February 2022 22,400
Amortisation for year 3,200
At 31st January 2023 25,600
NET BOOK VALUE
At 31st January 2023 6,400
At 31st January 2022 9,600

6. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st February 2022
and 31st January 2023 2,182 7,604 9,786
DEPRECIATION
At 1st February 2022 2,088 7,528 9,616
Charge for year 19 19 38
At 31st January 2023 2,107 7,547 9,654
NET BOOK VALUE
At 31st January 2023 75 57 132
At 31st January 2022 94 76 170

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Directors' current accounts 6,937 -
Tax - 2,459
Accrued income 1,056 -
7,993 2,459

R & W LE SERVE LIMITED (REGISTERED NUMBER: 04607487)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 3,258 4,210
Trade creditors 327 1,737
Tax 1,963 146
CIS Payable 34 34
VAT 1,022 445
Directors' current accounts - 2,048
Accrued expenses 279 225
6,883 8,845

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans - 1-2 years 1,320 2,237
Bank loans - 2-5 years 4,915 4,193
6,235 6,430

10. RELATED PARTY DISCLOSURES

At the balance sheet date, W R Le Serve, the director and shareholder of the company, owed the company £6,937 (2022 - the company owed W R Le Serve £2,048). The amount is interest free and repayable on demand.