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09421853 dpl-frs:Item11 2021-02-28 09421853 dpl-frs:Item11 2022-02-28 09421853 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 09421853 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 09421853 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09421853 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 09421853 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 09421853 dpl-frs:Item12 2021-03-01 2022-02-28 09421853 dpl-frs:Item12 2021-02-28 09421853 dpl-frs:Item12 2022-02-28 09421853 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 09421853 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 09421853 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09421853 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 09421853 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 09421853 1 2021-03-01 2022-02-28 09421853 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09421853
Laser Signs (Longfield) Limited
Financial Statements
For The Year Ended 28 February 2023
Adams & Moore Ltd
Adams & Moore House
Instone Road
Dartford
DA1 2AG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09421853
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,928 6,570
4,928 6,570
CURRENT ASSETS
Stocks 5 1,265 1,265
Debtors 6 46,846 35,520
Cash at bank and in hand 61,675 117,046
109,786 153,831
Creditors: Amounts Falling Due Within One Year 7 (81,013 ) (126,814 )
NET CURRENT ASSETS (LIABILITIES) 28,773 27,017
TOTAL ASSETS LESS CURRENT LIABILITIES 33,701 33,587
Creditors: Amounts Falling Due After More Than One Year 8 (33,376 ) (33,376 )
NET ASSETS 325 211
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 225 111
SHAREHOLDERS' FUNDS 325 211
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit 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 applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Leonard Heffer
Director
24/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Laser Signs (Longfield) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09421853 . The registered office is Adams & Moore House, Instone Road, Dartford, DA1 2AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance method
Fixtures & Fittings 25% Reducing Balance method
Computer Equipment 25% Reducing Balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 23,685 1,730 4,382 29,797
As at 28 February 2023 23,685 1,730 4,382 29,797
Depreciation
As at 1 March 2022 20,523 1,499 1,205 23,227
Provided during the period 790 58 794 1,642
As at 28 February 2023 21,313 1,557 1,999 24,869
Net Book Value
As at 28 February 2023 2,372 173 2,383 4,928
As at 1 March 2022 3,162 231 3,177 6,570
5. Stocks
2023 2022
£ £
Finished goods 1,265 1,265
1,265 1,265
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,454 -
Prepayments and accrued income 999 1,095
Directors' loan accounts 44,393 34,425
46,846 35,520
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,658 40,302
Bank loans and overdrafts 29,888 39,956
Corporation tax - 20,763
Other taxes and social security 2,458 4,825
VAT 24,447 17,968
Pension 62 -
Accruals and deferred income 2,500 3,000
81,013 126,814
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Paypal Loan 33,376 33,376
33,376 33,376
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors was a loan of £44,393 to the directors.
The loan was unsecured, interest free and repaid in November 2023.
Page 5