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dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 00558710 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 00558710 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 00558710 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 00558710 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 00558710 dpl-frs:Item12 2021-07-01 2022-06-30 00558710 dpl-frs:Item12 2021-06-30 00558710 dpl-frs:Item12 2022-06-30 00558710 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 00558710 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 00558710 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 00558710 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 00558710 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 00558710 1 2021-07-01 2022-06-30 00558710 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 00558710
Landsberg & Son(Antiques)Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00558710
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 864 -
864 -
CURRENT ASSETS
Stocks 5 486,137 499,337
Debtors 6 53,258 49,930
Cash at bank and in hand 13,577 66,451
552,972 615,718
Creditors: Amounts Falling Due Within One Year 7 (34,515 ) (47,625 )
NET CURRENT ASSETS (LIABILITIES) 518,457 568,093
TOTAL ASSETS LESS CURRENT LIABILITIES 519,321 568,093
Creditors: Amounts Falling Due After More Than One Year 8 (31,740 ) (40,833 )
NET ASSETS 487,581 527,260
CAPITAL AND RESERVES
Called up share capital 9 100,891 100,891
Capital redemption reserve 113,359 113,359
Other reserves 6,447 6,447
Profit and Loss Account 266,884 306,563
SHAREHOLDERS' FUNDS 487,581 527,260
Page 1
Page 2
For the year ending 30 June 2023 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 his 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 James Alexander Dallas
Director
5th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Landsberg & Son(Antiques)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00558710 . The registered office is 2 Mill Street , Second Floor, London, W1S 2AT.
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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
Fixtures & Fittings 3 year straight line
Computer Equipment 3 year straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 years 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 assets reflect 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.

Factors that may affect future tax charges

The company has taxable losses which are available for offset against future profits of the same trade. A deferred tax asset has not been recognised in respect of these losses due to uncertainty regarding availability of future profits which these losses may be relieved against.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 3,431 - 3,431
Additions - 1,188 1,188
As at 30 June 2023 3,431 1,188 4,619
Depreciation
As at 1 July 2022 3,431 - 3,431
Provided during the period - 324 324
As at 30 June 2023 3,431 324 3,755
Net Book Value
As at 30 June 2023 - 864 864
As at 1 July 2022 - - -
Page 4
Page 5
5. Stocks
2023 2022
£ £
Finished goods 486,137 499,337
486,137 499,337
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 40,506 39,318
Prepayments and accrued income 291 2,419
Intercompany loan 1,747 1,327
Deposits 4,000 -
Other taxes and social security 6,714 6,866
53,258 49,930
Bad Debt Provision of £9,396.36 is included in Trade Debtor.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,001 44,999
VAT 50 706
Net wages 9,741 -
Accruals and deferred income 723 1,920
34,515 47,625
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,740 40,833
31,740 40,833
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100,891 100,891
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following: 
2023 2022
£ £
Not later than one year 10,000 -
10,000 -
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11. Related Party Transactions
During the year, the company was owed £1,747 by Landsberg & Son (2019) Ltd and no interest is being charged on this loan. 
12. Ultimate Controlling Party
The ultimate controlling party is Landsberg & Son (2019) Limited.
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