LOPH LTD

Company limited by guarantee

Company Registration Number:
13201608 (England and Wales)

Unaudited micro entity accounts for the year ended 28 February 2023

Period of accounts

Start date: 01 March 2022

End date: 28 February 2023

LOPH LTD

Company limited by guarantee

Contents of the Financial Statements

for the Period Ended 28 February 2023

Company Information - 3
Report of the Directors - 4
Income and Expenditure Account - 5
Balance sheet - 6
Footnotes to the Balance Sheet - 8

LOPH LTD

Company limited by guarantee

Company Information

for the Period Ended 28 February 2023




Director: Kim Alison Tester
Lark Tester
Registered office: 45
Romilly Crescent
Canton
Cardiff
GB-WLS
CF11 9NP
Company Registration Number: 13201608 (England and Wales)

LOPH LTD

Company limited by guarantee

Directors' Report Period Ended 28 February 2023

The directors present their report with the financial statements of the company for the period ended 28 February 2023

Principal Activities

The company's principle activity during the period was the provision of gardening services during the clement months and dog sitting during the winter and holidays periods of their owners.

Political and charitable donations

Charitable donations were only made from the Directors' personal accounts and not from the business account directly. No political donations were made.

Company policy on the employment of disabled persons

Our key staff member (a Director who provides direct services to the business) received a diagnosis during the reporting period which means that they could choose to recognise themselves as disabled. It is the company policy to try to support others who are disabled with similar neuro diverse or mental health conditions because the nature of the work is therapeutic to the employee.

Additional information

This is our second year in business as a small family firm and we have continued to sustain income from services provided to enable the part-time employment of one individual (one of the Directors who receives a salary in respect of services delivered only). We consider ourselves to be a not for profit organisation and therefore our key aim is to deliver balanced accounts but the increased running costs of delivering services to individuals outside of Cardiff have meant a loss this year and the need for the loss to be underpinned for a capital injection by the second Director. Please note that only costs above £50 are capitalised; and machinery and vehicle costs are depreciated on a straight line basis over three years with no residual value assumed.

Directors

The directors shown below have held office during the whole of the period from 01 March 2022 to 28 February 2023
Kim Alison Tester
Lark Tester

This report was approved by the board of directors on 1 November 2023
And Signed On Behalf Of The Board By:

Name: Kim Alison Tester
Status: Director

Name: Lark Tester
Status: Director

LOPH LTD

Company limited by guarantee

Income and Expenditure Account

for the Period Ended 28 February 2023


2023
£

2022
£
Turnover 14,742 14,492
Income from coronavirus (COVID-19) business support grants 0 0
Other Income 75 41
Cost of Materials ( 1,935 ) ( 2,918 )
Staff Costs ( 12,344 ) ( 11,544 )
Depreciation and Writeoffs ( 520 ) ( 0 )
Other charges ( 1,432 ) ( 65 )
Tax on surplus ( 0 ) ( 0 )
Surplus or (Deficit) for Period ( 1,414 ) 6

LOPH LTD

Company limited by guarantee

Balance sheet

As at 28 February 2023


2023
£

2022
£
Fixed Assets: 1,041 71
Current assets: 0 6
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: ( 894 ) ( 0 )
Net current assets (liabilities): ( 894 ) 6
Total assets less current liabilities: 147 77
Creditors: amounts falling due after more than one year: ( 0 ) ( 0 )
Provision for liabilities: ( 894 ) ( 0 )
Accruals and deferred income: ( 0 ) ( 0 )
Total net assets (liabilities): ( 747 ) 77
Reserves: ( 747 ) 77

LOPH LTD

Company limited by guarantee

Balance sheet continued

For the year ending 28 February 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

This report was approved by the board of directors on 1 November 2023
And Signed On Behalf Of The Board By:

Name: Kim Alison Tester
Status: Director

Name: Lark Tester
Status: Director

The notes form part of these financial statements

LOPH LTD

Company limited by guarantee

Footnotes to the Financial Statements

for the Period Ended 28 February 2023

  • 1. Employee Information

    Average number of employees: 1

LOPH LTD

Company limited by guarantee

Footnotes to the Financial Statements

for the Period Ended 28 February 2023

  • 2. Off balance sheet disclosure

    No