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Company Registration No. 12087345 (England and Wales)
LAMBERT ENTERPRISES LTD Unaudited accounts for the year ended 31 July 2023
LAMBERT ENTERPRISES LTD Unaudited accounts Contents
Page
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LAMBERT ENTERPRISES LTD Company Information for the year ended 31 July 2023
Directors
V Lambert S L Lambert
Company Number
12087345 (England and Wales)
Registered Office
White House Farm Town Street York East Yorkshire YO43 3PE United Kingdom
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
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LAMBERT ENTERPRISES LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
61,544 
71,092 
Current assets
Debtors
21,860 
- 
Cash at bank and in hand
49,556 
52,226 
71,416 
52,226 
Creditors: amounts falling due within one year
(39,940)
(62,488)
Net current assets/(liabilities)
31,476 
(10,262)
Total assets less current liabilities
93,020 
60,830 
Provisions for liabilities
Deferred tax
(7,089)
- 
Net assets
85,931 
60,830 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
85,831 
60,730 
Shareholders' funds
85,931 
60,830 
For the year ending 31 July 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 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 of Directors and authorised for issue on 16 April 2024 and were signed on its behalf by
V Lambert Director Company Registration No. 12087345
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LAMBERT ENTERPRISES LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
LAMBERT ENTERPRISES LTD is a private company, limited by shares, registered in England and Wales, registration number 12087345. The registered office is White House Farm, Town Street, York, East Yorkshire, YO43 3PE, United Kingdom.
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.
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:
Land & buildings
5% on cost
Plant & machinery
20% on a straight line basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
17,305 
91,150 
108,455 
Additions
10,050 
- 
10,050 
At 31 July 2023
27,355 
91,150 
118,505 
Depreciation
At 1 August 2022
800 
36,563 
37,363 
Charge for the year
1,368 
18,230 
19,598 
At 31 July 2023
2,168 
54,793 
56,961 
Net book value
At 31 July 2023
25,187 
36,357 
61,544 
At 31 July 2022
16,505 
54,587 
71,092 
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LAMBERT ENTERPRISES LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
60 
- 
Other debtors
21,800 
- 
21,860 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
12,597 
13,080 
Other creditors
15,225 
37,925 
Loans from directors
2,880 
2,760 
Accruals
1,158 
1,300 
Deferred income
8,080 
7,423 
39,940 
62,488 
7
Transactions with related parties
During the year rent was payable to a company, S&V Properties Ltd (company number : 08650675) which has the same directors and shareholders. The amount of rent was £6,000 (2022 : £6,000). The amount owing to S&V Properties Ltd at the year end was £5,500 (2022:£0).
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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