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2022-06-30 11399338 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11399338 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11399338 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11399338 dpl-frs:Item10 2022-07-01 2023-06-30 11399338 dpl-frs:Item10 2022-06-30 11399338 dpl-frs:Item10 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11399338 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11399338 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11399338 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11399338 dpl-frs:Item11 2022-07-01 2023-06-30 11399338 dpl-frs:Item11 2022-06-30 11399338 dpl-frs:Item11 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11399338 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11399338 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11399338 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11399338 dpl-frs:Item12 2022-07-01 2023-06-30 11399338 dpl-frs:Item12 2022-06-30 11399338 dpl-frs:Item12 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11399338 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11399338 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11399338 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11399338 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11399338 1 2022-07-01 2023-06-30 11399338 frs-countries:EnglandWales 2022-07-01 2023-06-30 11399338 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 11399338 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11399338 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11399338 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11399338 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2022-06-30 11399338 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 11399338 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 11399338 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 11399338 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 11399338 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 11399338 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 11399338 frs-bus:FullAccounts 2021-07-01 2022-06-30 11399338 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 11399338 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 11399338 frs-bus:FRS102 2021-07-01 2022-06-30 11399338 frs-bus:MediumEntities 2021-07-01 2022-06-30 11399338 frs-bus:SmallEntities 2021-07-01 2022-06-30 11399338 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 11399338 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 11399338 frs-bus:Audited 2021-07-01 2022-06-30 11399338 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 11399338 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frs-bus:OrdinaryShareClass3 2021-06-30 11399338 frs-bus:OrdinaryShareClass3 2022-06-30 11399338 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 11399338 frs-bus:OrdinaryShareClass4 2021-06-30 11399338 frs-bus:OrdinaryShareClass4 2022-06-30 11399338 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 11399338 frs-bus:OrdinaryShareClass5 2021-06-30 11399338 frs-bus:OrdinaryShareClass5 2022-06-30 11399338 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 11399338 frs-bus:PreferenceShareClass1 2021-06-30 11399338 frs-bus:PreferenceShareClass1 2022-06-30 11399338 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 11399338 frs-bus:PreferenceShareClass2 2021-06-30 11399338 frs-bus:PreferenceShareClass2 2022-06-30 11399338 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 11399338 frs-bus:PreferenceShareClass3 2021-06-30 11399338 frs-bus:PreferenceShareClass3 2022-06-30 11399338 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 11399338 frs-bus:PreferenceShareClass4 2021-06-30 11399338 frs-bus:PreferenceShareClass4 2022-06-30 11399338 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 11399338 frs-bus:PreferenceShareClass5 2021-06-30 11399338 frs-bus:PreferenceShareClass5 2022-06-30 11399338 1 2021-07-01 2022-06-30 11399338 1 2022-06-30 11399338 1 2021-07-01 2022-06-30 11399338 frs-core:LeasedAssets 2021-07-01 2022-06-30 11399338 frs-core:OwnedAssets 2021-07-01 2022-06-30 11399338 frs-core:CurrencyRisk 2021-07-01 2022-06-30 11399338 frs-core:MarketRisk 2021-07-01 2022-06-30 11399338 frs-core:InterestRateRisk 2021-07-01 2022-06-30 11399338 frs-core:DeferredTaxation 2021-07-01 2022-06-30 11399338 frs-core:DeferredTaxation 2021-06-30 11399338 frs-core:DeferredTaxation 2022-06-30 11399338 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 11399338 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 11399338 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11399338 frs-core:ProvisionsDeferredTax 2022-06-30 11399338 frs-core:OtherDeferredTax 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Registered number: 11399338
Lynnwood Wholesale Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 June 2023
Newcastle Accountancy
Chartered Management Accountants And Tax Advisers
32 Grainger Park Road
Newcastle Upon Tyne
NE4 8SA
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Mr Abdul Boshar
Company Number 11399338
Registered Office Sylhet House
Lynnwood Terrace
Newcastle Upon Tyne
Tyne And Wear
NE4 6UL
Accountants Newcastle Accountancy
Chartered Management Accountants And Tax Advisers
32 Grainger Park Road
Newcastle Upon Tyne
NE4 8SA
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2023 .
Directors
The directors who held office during the year were as follows:
Mr Mohammed Ali Resigned 05/06/2023
Mr Abdul Boshar
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board
Mr Abdul Boshar
Director
11/03/2024
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Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
11/03/2024
Newcastle Accountancy
Chartered Management Accountants And Tax Advisers
32 Grainger Park Road
Newcastle Upon Tyne
NE4 8SA
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 6,365,773 6,730,404
Cost of sales (5,716,302 ) (6,058,427 )
GROSS PROFIT 649,471 671,977
Administrative expenses (513,603 ) (512,520 )
OPERATING PROFIT 135,868 159,457
Interest payable and similar charges (34,856 ) (29,046 )
PROFIT BEFORE TAXATION 101,012 130,411
Tax on Profit (19,803 ) (25,955 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 81,209 104,456
The notes on pages 7 to 9 form part of these financial statements.
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Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,979 24,972
25,979 24,972
CURRENT ASSETS
Stocks 5 180,337 205,126
Debtors 6 154,213 334,225
Cash at bank and in hand 102,522 49,184
437,072 588,535
Creditors: Amounts Falling Due Within One Year 7 (139,736 ) (371,401 )
NET CURRENT ASSETS (LIABILITIES) 297,336 217,134
TOTAL ASSETS LESS CURRENT LIABILITIES 323,315 242,106
NET ASSETS 323,315 242,106
CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Profit and Loss Account 313,315 232,106
SHAREHOLDERS' FUNDS 323,315 242,106
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Abdul Boshar
Director
11/03/2024
The notes on pages 7 to 9 form part of these financial statements.
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Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2021 10,000 127,650 137,650
Profit for the year and total comprehensive income - 104,456 104,456
As at 30 June 2022 and 1 July 2022 10,000 232,106 242,106
Profit for the year and total comprehensive income - 81,209 81,209
As at 30 June 2023 10,000 313,315 323,315
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Notes to the Financial Statements
1. General Information
Lynnwood Wholesale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11399338 . The registered office is Sylhet House, Lynnwood Terrace, Newcastle Upon Tyne, Tyne And Wear, NE4 6UL.
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
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 15% original cost
Motor Vehicles 15% original cost
Fixtures & Fittings 20% original cost
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 18)
17 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 - 10,492 43,544 54,036
Additions 6,386 - 5,992 12,378
As at 30 June 2023 6,386 10,492 49,536 66,414
Depreciation
As at 1 July 2022 - 7,542 21,522 29,064
Provided during the period 347 1,574 9,450 11,371
As at 30 June 2023 347 9,116 30,972 40,435
Net Book Value
As at 30 June 2023 6,039 1,376 18,564 25,979
As at 1 July 2022 - 2,950 22,022 24,972
5. Stocks
2023 2022
£ £
Finished goods 180,337 205,126
180,337 205,126
6. Debtors
2023 2022
£ £
Due within one year
VAT 418 4,790
418 4,790
Due after more than one year
Trade debtors 150,247 325,887
Other debtors 3,548 3,548
153,795 329,435
154,213 334,225
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 35,775 128,579
Corporation tax 45,368 25,565
Other taxes and social security 1,997 -
Net wages 15,674 25,593
Other creditors 40,516 191,664
Directors' loan accounts 406 -
139,736 371,401
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
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