LHE Design Ltd 14468302 false 2022-11-07 2023-11-30 2023-11-30 The principal activity of the company is producing specialised design services Digita Accounts Production Advanced 6.30.9574.0 true 14468302 2022-11-07 2023-11-30 14468302 2023-11-30 14468302 core:CurrentFinancialInstruments 2023-11-30 14468302 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 14468302 core:FurnitureFittingsToolsEquipment 2023-11-30 14468302 bus:SmallEntities 2022-11-07 2023-11-30 14468302 bus:AuditExemptWithAccountantsReport 2022-11-07 2023-11-30 14468302 bus:FullAccounts 2022-11-07 2023-11-30 14468302 bus:SmallCompaniesRegimeForAccounts 2022-11-07 2023-11-30 14468302 bus:RegisteredOffice 2022-11-07 2023-11-30 14468302 bus:Director1 2022-11-07 2023-11-30 14468302 bus:Director2 2022-11-07 2023-11-30 14468302 bus:PrivateLimitedCompanyLtd 2022-11-07 2023-11-30 14468302 bus:Agent1 2022-11-07 2023-11-30 14468302 core:FurnitureFittingsToolsEquipment 2022-11-07 2023-11-30 14468302 core:OfficeEquipment 2022-11-07 2023-11-30 14468302 countries:UnitedKingdom 2022-11-07 2023-11-30 iso4217:GBP xbrli:pure

Registration number: 14468302

LHE Design Ltd

Annual Report and Unaudited Financial Statements

for the Period from 7 November 2022 to 30 November 2023

 

LHE Design Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 7

 

LHE Design Ltd

Company Information

Directors

Mrs Victoria Evelyn Cowling

Mr Christian Paul Cowling

Registered office

6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

Accountants

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
LHE Design Ltd
for the Period Ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LHE Design Ltd for the period ended 30 November 2023 as set out on pages 3 to 7 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of LHE Design Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of LHE Design Ltd and state those matters that we have agreed to state to the Board of Directors of LHE Design Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LHE Design Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LHE Design Ltd 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 LHE Design Ltd. You consider that LHE Design Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of LHE Design Ltd. 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.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

20 February 2024

 

LHE Design Ltd

(Registration number: 14468302)
Balance Sheet as at 30 November 2023

Note

2023
£

Fixed assets

 

Tangible assets

4

640

Current assets

 

Debtors

5

18,163

Cash at bank and in hand

 

33,641

 

51,804

Creditors: Amounts falling due within one year

6

(41,956)

Net current assets

 

9,848

Net assets

 

10,488

Capital and reserves

 

Called up share capital

200

Retained earnings

10,288

Shareholders' funds

 

10,488

 

LHE Design Ltd

(Registration number: 14468302)
Balance Sheet as at 30 November 2023

For the financial period ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 13 February 2024 and signed on its behalf by:
 

.........................................

Mr Christian Paul Cowling

Director

 

LHE Design Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2022 to 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
United Kingdom

The principal place of business is:
18 Vapron Road
Mannamead
Plymouth
Devon
PL3 5NJ

These financial statements were authorised for issue by the Board on 13 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

LHE Design Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2022 to 30 November 2023

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% Reducing Balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

 

LHE Design Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2022 to 30 November 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

750

750

At 30 November 2023

750

750

Depreciation

Charge for the period

110

110

At 30 November 2023

110

110

Carrying amount

At 30 November 2023

640

640

5

Debtors

2023
£

Trade debtors

18,163

18,163

6

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Trade creditors

2,141

Taxation and social security

32,368

Other creditors

7,447

41,956