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Company Registration No. 06974651 (England and Wales)
L A Comms Ltd Unaudited accounts for the year ended 31 December 2023
L A Comms Ltd Unaudited accounts Contents
Page
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L A Comms Ltd Company Information for the year ended 31 December 2023
Director
AG Ellison
Company Number
06974651 (England and Wales)
Registered Office
PO Box 128 Skipton North Yorkshire BD23 9FU
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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L A Comms Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,830 
34,676 
Current assets
Debtors
93,889 
94,482 
Cash at bank and in hand
300,745 
201,821 
394,634 
296,303 
Creditors: amounts falling due within one year
(138,657)
(48,216)
Net current assets
255,977 
248,087 
Net assets
281,807 
282,763 
Capital and reserves
Called up share capital
103 
103 
Profit and loss account
281,704 
282,660 
Shareholders' funds
281,807 
282,763 
For the year ending 31 December 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 March 2023 and were signed on its behalf by
AG Ellison Director Company Registration No. 06974651
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L A Comms Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
L A Comms Ltd is a private company, limited by shares, registered in England and Wales, registration number 06974651. The registered office is PO Box 128, Skipton, North Yorkshire, BD23 9FU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
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L A Comms Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
21,188 
24,472 
18,291 
11,722 
75,673 
Additions
- 
2,667 
- 
150 
2,817 
Disposals
- 
(11,000)
- 
- 
(11,000)
At 31 December 2023
21,188 
16,139 
18,291 
11,872 
67,490 
Depreciation
At 1 January 2023
441 
15,545 
13,634 
11,377 
40,997 
Charge for the year
5,297 
1,874 
1,174 
128 
8,473 
On disposals
- 
(7,810)
- 
- 
(7,810)
At 31 December 2023
5,738 
9,609 
14,808 
11,505 
41,660 
Net book value
At 31 December 2023
15,450 
6,530 
3,483 
367 
25,830 
At 31 December 2022
20,747 
8,927 
4,657 
345 
34,676 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
93,339 
94,482 
Other debtors
550 
- 
93,889 
94,482 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
29,934 
24,596 
Taxes and social security
102,748 
93,511 
Other creditors
5,975 
5,109 
Loans from directors
- 
(75,000)
138,657 
48,216 
7
Average number of employees
During the year the average number of employees was 10 (2022: 10).
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