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REGISTERED NUMBER: 07193448 (England and Wales)















LAWRENCE MILLER & CO LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023






LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LAWRENCE MILLER & CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: W J Harris
R O Pritchard





REGISTERED OFFICE: Lakeside House
Lakeside Court
Llantarnam Park Way
Cwmbran
Torfaen
NP44 3GA





REGISTERED NUMBER: 07193448 (England and Wales)





ACCOUNTANTS: Green & Co
Chartered Certified Accountants
Pembroke House
Llantarnam Park Way
Cwmbran
Torfaen
NP44 3AU

LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 209,970 233,300
Tangible assets 5 454 635
210,424 233,935

CURRENT ASSETS
Debtors 6 84,092 51,473
Cash at bank 715 34,543
84,807 86,016
CREDITORS
Amounts falling due within one year 7 140,404 157,155
NET CURRENT LIABILITIES (55,597 ) (71,139 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,827

162,796

CREDITORS
Amounts falling due after more than one
year

8

(44,668

)

(44,643

)

PROVISIONS FOR LIABILITIES (86 ) (121 )
NET ASSETS 110,073 118,032

LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

BALANCE SHEET - continued
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 1,111 1,111
Share premium 39,889 39,889
Retained earnings 69,073 77,032
SHAREHOLDERS' FUNDS 110,073 118,032

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

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

The directors acknowledge their 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th September 2023 and were signed on its behalf by:





W J Harris - Director


LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

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

1. STATUTORY INFORMATION

Lawrence Miller & Co 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013 is being amortised at the higher of a twentieth of its original value, or 37% of the residual income from the client base aquired.

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.
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.


LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

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

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 9 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 466,600
AMORTISATION
At 1st April 2022 233,300
Charge for year 23,330
At 31st March 2023 256,630
NET BOOK VALUE
At 31st March 2023 209,970
At 31st March 2022 233,300

LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

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

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2022
and 31st March 2023 726
DEPRECIATION
At 1st April 2022 91
Charge for year 181
At 31st March 2023 272
NET BOOK VALUE
At 31st March 2023 454
At 31st March 2022 635

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,750 3,039
Lawrence Miller Properties
Limited 82,342 44,621
Prepayments - 3,813
84,092 51,473

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans 20,000 -
NatWest BBL 5,741 5,357
Corporation Tax 39,073 44,619
Social security and other taxes 43,010 39,967
Other creditors 2,827 1,705
Directors' current accounts 3,807 15,729
Accrued expenses 25,946 49,778
140,404 157,155

LAWRENCE MILLER & CO LIMITED (REGISTERED NUMBER: 07193448)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
NatWest BBL 44,668 44,643

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,111 Ordinary £1 1,111 1,111

10. RELATED PARTY DISCLOSURES

At 31 March 2023 the company owed the director W J Harris £3,806 (2022: £15,729).