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Registered number: 1295529
Lathurst Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2024
M J Golz & Co
Chartered Certified Accountants
Odeon House,146 College Road
Harrow
HA1 1BH
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 1295529
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 422,499 422,499
422,499 422,499
CURRENT ASSETS
Cash at bank and in hand 519,161 466,346
519,161 466,346
Creditors: Amounts Falling Due Within One Year (233,300 ) (211,491 )
NET CURRENT ASSETS (LIABILITIES) 285,861 254,855
TOTAL ASSETS LESS CURRENT LIABILITIES 708,360 677,354
NET ASSETS 708,360 677,354
CAPITAL AND RESERVES
Called up share capital 5 300 300
Profit and Loss Account 708,060 677,054
SHAREHOLDERS' FUNDS 708,360 677,354
Page 1
Page 2
For the year ending 28 February 2024 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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Luisa Neocleous
Director
25/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Lathurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1295529 . The registered office is Lymehouse Studios, 30/31 Lyme Street, London, NW1 0EE.
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:
Freehold No depreciation is charged
Plant & Machinery Fully depreciated
Fixtures & Fittings Fully depreciated
2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.

Current 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.
2.5. Pensions
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: 2 (2023: 2)
2 2
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4. Tangible Assets
Total
£
Cost
As at 1 March 2023 484,321
As at 28 February 2024 484,321
Depreciation
As at 1 March 2023 61,822
As at 28 February 2024 61,822
Net Book Value
As at 28 February 2024 422,499
As at 1 March 2023 422,499
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 300 300
6. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 300,000 380,000
300,000 380,000
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