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frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-28 08815766 frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:UnlistedNon-exchangeTraded 2020-12-29 08815766 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-29 08815766 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-29 08815766 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-28 08815766 dpl-frs:CostSales 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales 2020-12-29 08815766 dpl-frs:CostSales 2021-12-28 08815766 dpl-frs:DistributionCosts 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses 2020-12-30 2021-12-28 08815766 frs-bus:Director1 2020-12-30 2021-12-28 08815766 frs-bus:Director1 2020-12-29 08815766 frs-bus:Director1 2021-12-28 08815766 1 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 1 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 1 2021-12-28 08815766 2 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 2 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 2 2021-12-28 08815766 3 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 3 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 3 2021-12-28 08815766 4 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 4 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 4 2021-12-28 08815766 5 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 5 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 5 2021-12-28 08815766 6 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 6 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 6 2021-12-28 08815766 7 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 7 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 7 2021-12-28 08815766 8 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 8 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 8 2021-12-28 08815766 9 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 9 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 9 2021-12-28 08815766 10 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 10 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 10 2021-12-28 08815766 11 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 11 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 11 2021-12-28 08815766 12 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 12 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 12 2021-12-28 08815766 13 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 13 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 13 2021-12-28 08815766 14 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 14 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 14 2021-12-28 08815766 15 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 15 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 15 2021-12-28 08815766 16 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 16 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 16 2021-12-28 08815766 17 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 17 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 17 2021-12-28 08815766 18 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 18 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 18 2021-12-28 08815766 19 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 19 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 19 2021-12-28 08815766 20 2020-12-30 2021-12-28 08815766 frs-core:CurrentFinancialInstruments 20 2021-12-28 08815766 frs-core:Non-currentFinancialInstruments 20 2021-12-28 08815766 dpl-frs:Item1 2020-12-30 2021-12-28 08815766 dpl-frs:Item1 2020-12-29 08815766 dpl-frs:Item1 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item1 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item1 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item1 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-30 2021-12-28 08815766 dpl-frs:Item2 2020-12-30 2021-12-28 08815766 dpl-frs:Item2 2020-12-29 08815766 dpl-frs:Item2 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item2 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item2 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item2 2021-12-28 08815766 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dpl-frs:Item5 2020-12-30 2021-12-28 08815766 dpl-frs:Item5 2020-12-29 08815766 dpl-frs:Item5 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item5 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item5 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item5 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-30 2021-12-28 08815766 dpl-frs:Item6 2020-12-30 2021-12-28 08815766 dpl-frs:Item6 2020-12-29 08815766 dpl-frs:Item6 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item6 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item6 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item6 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-30 2021-12-28 08815766 dpl-frs:Item7 2020-12-30 2021-12-28 08815766 dpl-frs:Item7 2020-12-29 08815766 dpl-frs:Item7 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item7 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item7 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item7 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-30 2021-12-28 08815766 dpl-frs:Item8 2020-12-30 2021-12-28 08815766 dpl-frs:Item8 2020-12-29 08815766 dpl-frs:Item8 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item8 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item8 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item8 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-30 2021-12-28 08815766 dpl-frs:Item9 2020-12-30 2021-12-28 08815766 dpl-frs:Item9 2020-12-29 08815766 dpl-frs:Item9 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item9 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item9 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item9 2021-12-28 08815766 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2021-12-28 08815766 dpl-frs:Item12 2020-12-30 2021-12-28 08815766 dpl-frs:Item12 2020-12-29 08815766 dpl-frs:Item12 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item12 2020-12-30 2021-12-28 08815766 dpl-frs:CostSales dpl-frs:Item12 2020-12-29 08815766 dpl-frs:CostSales dpl-frs:Item12 2021-12-28 08815766 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-30 2021-12-28 08815766 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-30 2021-12-28 08815766 1 2020-12-30 2021-12-28 08815766 frs-countries:EnglandWales 2020-12-30 2021-12-28
Registered number: 08815766
LS Trading MC/R LTD
Unaudited Financial Statements
For The Year Ended 25 December 2022
RMA Accountants Ltd
34 Booth street
Ashton-under-lyne
Lancashire
OL6 7LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08815766
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,380 3,270
2,380 3,270
CURRENT ASSETS
Stocks 5 4,355 7,350
Debtors 6 15,267 15,267
Cash at bank and in hand 2,631 4,417
22,253 27,034
Creditors: Amounts Falling Due Within One Year 7 (8,552 ) (5,019 )
NET CURRENT ASSETS (LIABILITIES) 13,701 22,015
TOTAL ASSETS LESS CURRENT LIABILITIES 16,081 25,285
Creditors: Amounts Falling Due After More Than One Year 8 (20,000 ) (20,000 )
NET (LIABILITIES)/ASSETS (3,919 ) 5,285
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (3,920 ) 5,284
SHAREHOLDERS' FUNDS (3,919) 5,285
Page 1
Page 2
For the year ending 25 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Uzma Maqsood
Director
25/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LS Trading MC/R LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08815766 . The registered office is 34 Booth Street, Ashton Under Lyne, OL6 7LD.
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 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 29 December 2021 16,335 135 1,454 17,924
As at 25 December 2022 16,335 135 1,454 17,924
Depreciation
As at 29 December 2021 13,409 66 1,179 14,654
Provided during the period 585 14 291 890
As at 25 December 2022 13,994 80 1,470 15,544
...CONTINUED
Page 3
Page 4
Net Book Value
As at 25 December 2022 2,341 55 (16 ) 2,380
As at 29 December 2021 2,926 69 275 3,270
5. Stocks
2022 2021
£ £
Finished goods 4,355 7,350
4,355 7,350
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 12,017 12,017
Other debtors 3,250 3,250
15,267 15,267
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,059 2,059
Corporation tax 185 185
Other taxes and social security 1,490 1,347
Other creditors 1,128 1,128
Director's loan account 3,690 300
8,552 5,019
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 20,000 20,000
20,000 20,000
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 4