IRIS Accounts Production v23.3.1.45 04164772 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh041647722022-03-31041647722023-03-31041647722022-04-012023-03-31041647722021-03-31041647722021-04-012022-03-31041647722022-03-3104164772ns10:Originalns15:EnglandWales2022-04-012023-03-3104164772ns14:PoundSterlingns10:Original2022-04-012023-03-3104164772ns10:Originalns10:Director12022-04-012023-03-3104164772ns10:Original2022-04-012023-03-3104164772ns10:Original2023-03-3104164772ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3104164772ns10:Originalns10:SmallEntities2022-04-012023-03-3104164772ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3104164772ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3104164772ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3104164772ns10:Originalns10:FullAccounts2022-04-012023-03-3104164772ns10:Originalns10:RegisteredOffice2022-04-012023-03-3104164772ns10:Original2022-03-3104164772ns10:Originalns5:CurrentFinancialInstruments2023-03-3104164772ns10:Originalns5:CurrentFinancialInstruments2022-03-3104164772ns10:Originalns5:Non-currentFinancialInstruments2023-03-3104164772ns10:Originalns5:Non-currentFinancialInstruments2022-03-3104164772ns5:ShareCapitalns10:Original2023-03-3104164772ns5:ShareCapitalns10:Original2022-03-3104164772ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3104164772ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3104164772ns10:Originalns5:PlantMachinery2022-04-012023-03-3104164772ns10:Original2021-04-012022-03-3104164772ns10:Originalns5:PlantMachinery2022-03-3104164772ns10:Originalns5:PlantMachinery2023-03-3104164772ns10:Originalns5:PlantMachinery2022-03-3104164772ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3104164772ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3104164772ns10:Originalns5:Non-currentFinancialInstruments2022-04-012023-03-3104164772ns10:Originalns5:DeferredTaxation2022-03-3104164772ns10:Originalns5:DeferredTaxation2022-04-012023-03-3104164772ns10:Originalns5:DeferredTaxation2023-03-31
REGISTERED NUMBER: 04164772 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

LOGICAL CREATIVE MARKETING LIMITED

LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LOGICAL CREATIVE MARKETING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs E A Clarke





REGISTERED OFFICE: Larch House
Parklands Business Park
Denmead
Hampshire
PO7 6XP





REGISTERED NUMBER: 04164772 (England and Wales)





ACCOUNTANTS: Gibson Whitter
Chartered Accountants
and Chartered Tax Advisers
Larch House
Parklands Business Park
Denmead
Hampshire
PO7 6XP

LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,683 4,581

CURRENT ASSETS
Debtors 5 47,941 62,261
Cash at bank 37,058 81,602
84,999 143,863
CREDITORS
Amounts falling due within one year 6 32,182 69,361
NET CURRENT ASSETS 52,817 74,502
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,500

79,083

CREDITORS
Amounts falling due after more than one
year

7

(23,100

)

(33,000

)

PROVISIONS FOR LIABILITIES 8 (262 ) (368 )
NET ASSETS 33,138 45,715

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 33,137 45,714
SHAREHOLDERS' FUNDS 33,138 45,715

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 her 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.

LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)

BALANCE SHEET - continued
31 MARCH 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 and authorised for issue by the director and authorised for issue on 13 November 2023 and were signed by:





Mrs E A Clarke - Director


LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)

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

1. STATUTORY INFORMATION

Logical Creative Marketing 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 represents amounts receivable for goods and services net of VAT and trade discounts.

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 reducing balance and 10% on cost

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 2 (2022 - 2 ) .

LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 52,808
DEPRECIATION
At 1 April 2022 48,227
Charge for year 898
At 31 March 2023 49,125
NET BOOK VALUE
At 31 March 2023 3,683
At 31 March 2022 4,581

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 11,411 31,306
Other debtors 36,530 30,955
47,941 62,261

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 9,900 9,900
Trade creditors 6,796 30,999
Taxation and social security 11,734 21,763
Other creditors 3,752 6,699
32,182 69,361

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 23,100 33,000

Bank loans above represents a Bounce Back loan.

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 262 368

LOGICAL CREATIVE MARKETING LIMITED (REGISTERED NUMBER: 04164772)

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

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 368
Utilised during year (106 )
Balance at 31 March 2023 262

9. PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the scheme and amounted to £8,333 (31.3.22: £20,330).

10. RELATED PARTY DISCLOSURES

The aggregate amount owed to the director at the balance sheet date is £438 (31.3.22 : £74).

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E A Clarke.