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Registration number: 14294199

Lion Rock Engineering Limited

Unaudited Filleted Financial Statements

for the Period from 13 August 2022 to 31 August 2023

 

Lion Rock Engineering Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 3

 

Lion Rock Engineering Limited

(Registration number: 14294199)
Balance Sheet as at 31 August 2023

Note

2023
£

Current assets

 

Debtors

4

5,190

Cash at bank and in hand

 

2,563

 

7,753

Creditors: Amounts falling due within one year

5

(17,036)

Net liabilities

 

(9,283)

Capital and reserves

 

Called up share capital

1

Retained earnings

(9,284)

Shareholders' deficit

 

(9,283)

For the financial period ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 November 2023
 

.........................................
G F V Cheung
Director

 

Lion Rock Engineering Limited

Notes to the Unaudited Financial Statements for the Period from 13 August 2022 to 31 August 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
51 Cromford Way
New Malden
Surrey
KT3 3BB

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

Lion Rock Engineering Limited

Notes to the Unaudited Financial Statements for the Period from 13 August 2022 to 31 August 2023

4

Debtors

Current

2023
£

Trade debtors

5,190

5

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Trade creditors

12,774

Other creditors

4,262

17,036

6

Related party transactions

Other transactions with the director

During the year, G F V Cheung (Director) had a loan with the compnay. At the balance sheet date the amount due to G F V Cheung was £2,462.