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Registered number: 09940371
LFT Services Ltd
Financial Statements
For The Year Ended 31 January 2024
Effective Accounting Solutions Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09940371
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,951 10,926
12,951 10,926
CURRENT ASSETS
Stocks and Work in Progress 5 1,191 -
Debtors 6 4,786 6,324
Cash at bank and in hand 27,085 32,675
33,062 38,999
Creditors: Amounts Falling Due Within One Year 7 (14,230 ) (18,528 )
NET CURRENT ASSETS (LIABILITIES) 18,832 20,471
TOTAL ASSETS LESS CURRENT LIABILITIES 31,783 31,397
Creditors: Amounts Falling Due After More Than One Year 8 - (9,205 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,461 ) (2,076 )
NET ASSETS 29,322 20,116
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 29,321 20,115
SHAREHOLDERS' FUNDS 29,322 20,116
Page 1
Page 2
For the year ending 31 January 2024 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 Ross Grimshaw
Director
4 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
LFT Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09940371 . The registered office is 1 The Oaks Mill Farm Courtyard, Beachampton, Milton Keynes, MK19 6DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in Pounds Sterling as this is the functional currency and currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest £.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% on Cost
Computer Equipment 20% Reducing Balance
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.
2.5. 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 year 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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 asset reflects 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.
2.6. 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: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 11,781 8,534 - 5,160 25,475
Additions 3,415 - 1,387 825 5,627
Disposals - (8,300 ) - - (8,300 )
As at 31 January 2024 15,196 234 1,387 5,985 22,802
Depreciation
As at 1 February 2023 5,208 7,229 - 2,112 14,549
Provided during the period 1,856 35 37 624 2,552
Disposals - (7,250 ) - - (7,250 )
As at 31 January 2024 7,064 14 37 2,736 9,851
Net Book Value
As at 31 January 2024 8,132 220 1,350 3,249 12,951
As at 1 February 2023 6,573 1,305 - 3,048 10,926
5. Stocks and Work in Progress
2024 2023
£ £
Work in progress 1,191 -
1,191 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,206 3,840
Prepayments and accrued income - 199
Director's loan account 1,580 2,285
4,786 6,324
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 4,147
Corporation tax 9,866 11,203
Other taxes and social security 190 102
VAT 4,174 3,076
14,230 18,528
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 9,205
- 9,205
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Ross Grimshaw 2,885 2,285 1,580 - 1,580
The above loan is unsecured, interest free and repayable on demand. Loan will be repaid within 9 months of the year end. 
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