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REGISTERED NUMBER: 10855915 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2023

for

LWA MANCHESTER LIMITED

LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LWA MANCHESTER LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2023







Directors: Mr J E Ashworth
Ms K Lay
Mr M Bailey
Landwood Commercial (Manchester) Limited





Registered office: Lancaster Buildings
77 Deansgate
Manchester
M3 2BW





Registered number: 10855915 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)

Balance Sheet
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 4,033
Tangible assets 5 - 1,270
- 5,303

CURRENT ASSETS
Debtors 6 - 83,627
Cash at bank 322,646 116,522
322,646 200,149
CREDITORS
Amounts falling due within one year 7 72,979 59,927
NET CURRENT ASSETS 249,667 140,222
TOTAL ASSETS LESS CURRENT
LIABILITIES

249,667

145,525

PROVISIONS FOR LIABILITIES 8 - 241
NET ASSETS 249,667 145,284

CAPITAL AND RESERVES
Called up share capital 9 400 400
Retained earnings 249,267 144,884
SHAREHOLDERS' FUNDS 249,667 145,284

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)

Balance Sheet - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 November 2023 and were signed on its behalf by:





Mr M Bailey - Director


LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

LWA 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.

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.

Website is being amortised at 20% reducing balance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2022 - 4 ) .

LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 August 2022 9,450
Disposals (9,450 )
At 31 July 2023 -
AMORTISATION
At 1 August 2022 5,417
Amortisation for year 806
Eliminated on disposal (6,223 )
At 31 July 2023 -
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 4,033

5. TANGIBLE FIXED ASSETS
Office
Equipment
£   
COST
At 1 August 2022 1,690
Additions 1,590
Disposals (3,280 )
At 31 July 2023 -
DEPRECIATION
At 1 August 2022 420
Charge for year 245
Eliminated on disposal (665 )
At 31 July 2023 -
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 1,270

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors - 80,492
Other debtors - 3,135
- 83,627

LWA MANCHESTER LIMITED (REGISTERED NUMBER: 10855915)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 155 13,270
Amounts owed to group undertakings - 13,659
Taxation and social security 28,015 24,952
Other creditors 44,809 8,046
72,979 59,927

8. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax - 241

Deferred
tax
£   
Balance at 1 August 2022 241
Balance at 31 July 2023 241

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
400 Ordinary £1 400 400