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REGISTERED NUMBER: SC217075 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Lhanbryde Services Limited

Lhanbryde Services Limited (Registered number: SC217075)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lhanbryde Services Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: S Avery





SECRETARY: L Avery





REGISTERED OFFICE: 32C Kenilworth Road
Bridge of Allan
Stirling
FK9 4EH





REGISTERED NUMBER: SC217075 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

Lhanbryde Services Limited (Registered number: SC217075)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 102
Investments 5 1 1
1 103

CURRENT ASSETS
Debtors 6 25,190 30,707
Cash at bank 1,142 638
26,332 31,345
CREDITORS
Amounts falling due within one year 7 88,009 379,003
NET CURRENT LIABILITIES (61,677 ) (347,658 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(61,676

)

(347,555

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (61,776 ) (347,655 )
SHAREHOLDERS' FUNDS (61,676 ) (347,555 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 20 September 2023 and were signed by:




S Avery - Director


Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Lhanbryde Services 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.

The financial statements have been prepared on the basis that the company will continue to trade for the foreseeable future. At 31 March 2023, the company's liabilities exceeded its assets by £61,676 . The company is dependant upon the continued support of its creditors and director. The director is confident that this support will be maintained for the foreseeable future. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Preparation of consolidated financial statements
The financial statements contain information about Lhanbryde Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts chargeable,excluding value added tax, in respect of the provision of services to customers.

Revenue from the provision of professional services is recognised in the period in which the service is provided, the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity.

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 etc - 33% on cost, 25% on cost and 20% on cost

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

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.


Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 30,284
DEPRECIATION
At 1 April 2022 30,182
Charge for year 102
At 31 March 2023 30,284
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 102

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2022
and 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1
At 31 March 2022 1

Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 24,896 30,423
Other debtors 294 284
25,190 30,707

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 7,046 8,060
Other creditors 80,963 370,943
88,009 379,003

8. RELATED PARTY DISCLOSURES

As at 31 March 2023 the director Mr S Avery had a balance due to him by the company of £77,910 (2022: £360,933). This loan has no fixed repayment date and no interest has been paid to Mr Avery in respect of this loan.