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Registered Number: 13046267
England and Wales

 

 

 

LCS ADVISORY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Livia Carpeggiani
Registered Number 13046267
Registered Office 7 Bell Yard
London
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
30 November 2023



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
04 March 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,122    10,164 
8,122    10,164 
Current assets      
Stocks 4 17,067    1,933 
Debtors 5 8,282    8,281 
Cash at bank and in hand 15,585    102,539 
40,934    112,753 
Creditors: amount falling due within one year 6 (20,756)   (43,007)
Net current assets 20,178    69,746 
 
Total assets less current liabilities 28,300    79,910 
Provisions for liabilities 7   (1,932)
Net assets 28,300    77,978 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 28,200    77,878 
Shareholder's funds 28,300    77,978 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 04 March 2024 and were signed by:


-------------------------------
Livia Carpeggiani
Director
3
General Information
LCS Advisory Ltd is a private company, limited by shares, registered in England and Wales, registration number 13046267, registration address 7 Bell Yard, London, WC2A 2JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2022 12,602    2,976    15,578 
Additions 499      499 
Disposals    
At 30 November 2023 13,101    2,976    16,077 
Depreciation
At 01 December 2022 4,472    942    5,414 
Charge for year 2,032    509    2,541 
On disposals    
At 30 November 2023 6,504    1,451    7,955 
Net book values
Closing balance as at 30 November 2023 6,597    1,525    8,122 
Opening balance as at 01 December 2022 8,130    2,034    10,164 


4.

Stocks

2023
£
  2022
£
Finished Goods 17,067    1,933 
17,067    1,933 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   17 
Corporation Tax 8,094    8,094 
VAT 188    170 
8,282    8,281 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 6,412    41,362 
PAYE & Social Security 1,664   
Accrued Expenses 750    750 
Wages & Salaries Control Account 975   
Directors' Current Accounts 10,955    895 
20,756    43,007 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   1,932 
  1,932 

4