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Company Registration No. 9991351 (England and Wales)
LHS Consultancy Limited Unaudited accounts for the year ended 31 July 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LHS Consultancy Limited for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LHS Consultancy Limited for the year ended 31 July 2023 as set out on pages 3 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of LHS Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated 26 February 2016. Our work has been undertaken solely to prepare for your approval the accounts of LHS Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of LHS Consultancy Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LHS Consultancy Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LHS Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LHS Consultancy Limited. You consider that LHS Consultancy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of LHS Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RJ Wilber Ltd Chartered Accountants 28 High Street Bidford on Avon Alcester Warwickshire B50 4AA 29 January 2024
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LHS Consultancy Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
5,046 
6,332 
Cash at bank and in hand
7,629 
2,262 
12,675 
8,594 
Creditors: amounts falling due within one year
(12,453)
(3,596)
Net current assets
222 
4,998 
Total assets less current liabilities
222 
4,998 
Creditors: amounts falling due after more than one year
- 
(4,830)
Net assets
222 
168 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
102 
48 
Shareholders' funds
222 
168 
For the year ending 31 July 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 January 2024 and were signed on its behalf by
Caroline Leighfield Director Company Registration No. 9991351
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LHS Consultancy Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
LHS Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 9991351. The registered office is Swallow Cottage, Tower Hill, Bidford on Avon, Alcester, Warwickshire, B50 5DY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,300 
2,536 
Accrued income and prepayments
276 
192 
Other debtors
2,470 
3,604 
5,046 
6,332 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,890 
1,260 
Taxes and social security
6,885 
1,718 
Accruals
678 
618 
12,453 
3,596 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
4,830 
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LHS Consultancy Limited Notes to the Accounts for the year ended 31 July 2023
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Caroline Leighfield
Loan repayable on request.
3,604 
- 
1,134 
2,470 
3,604 
- 
1,134 
2,470 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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