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REGISTERED NUMBER: 04168830 (England and Wales)











Las Manchester Limited

Unaudited Financial Statements

for the Year Ended 28 February 2023






Las Manchester Limited (Registered number: 04168830)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Las Manchester Limited

Company Information
for the Year Ended 28 February 2023







Director: C D Pearson





Registered office: Unit 91
Heaton Street
Denton
Manchester
M34 3RY





Registered number: 04168830 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Las Manchester Limited (Registered number: 04168830)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £   
Fixed assets
Tangible assets 4 257,109 259,301

Current assets
Debtors 5 113,417 65,956
Cash at bank 552,649 419,635
666,066 485,591
Creditors
Amounts falling due within one year 6 (67,347 ) (29,761 )
Net current assets 598,719 455,830
Total assets less current liabilities 855,828 715,131

Provisions for liabilities (34,628 ) (32,218 )
Net assets 821,200 682,913

Capital and reserves
Called up share capital 502 502
Capital redemption reserve 500 500
Retained earnings 820,198 681,911
Shareholders' funds 821,200 682,913

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Las Manchester Limited (Registered number: 04168830)

Balance Sheet - continued
28 February 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 5 October 2023 and were signed by:





C D Pearson - Director


Las Manchester Limited (Registered number: 04168830)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. Statutory information

Las Manchester 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. 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 5 (2022 - 5 ) .

Las Manchester Limited (Registered number: 04168830)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 March 2022 142,632 637,704 780,336
Additions - 39,410 39,410
Disposals - (13,371 ) (13,371 )
At 28 February 2023 142,632 663,743 806,375
Depreciation
At 1 March 2022 51,352 469,683 521,035
Charge for year 2,853 36,626 39,479
Eliminated on disposal - (11,248 ) (11,248 )
At 28 February 2023 54,205 495,061 549,266
Net book value
At 28 February 2023 88,427 168,682 257,109
At 28 February 2022 91,280 168,021 259,301

5. Debtors: amounts falling due within one year
28.2.23 28.2.22
£    £   
Trade debtors 100,728 59,183
Other debtors 12,689 6,773
113,417 65,956

6. Creditors: amounts falling due within one year
28.2.23 28.2.22
£    £   
Taxation and social security 65,704 27,953
Other creditors 1,643 1,808
67,347 29,761