COMPANY REGISTRATION NUMBER:
06656510
Filleted Unaudited Abridged Financial Statements |
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Abridged Financial Statements |
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Period from 1 August 2022 to 30 November 2023
Chartered accountants report to the board of directors on the preparation of the unaudited statutory abridged financial statements |
1 |
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Abridged statement of financial position |
2 |
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Notes to the abridged financial statements |
4 |
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Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of
LTCA Limited |
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Period from 1 August 2022 to 30 November 2023
As described on the abridged statement of financial position, the directors of the company are responsible for the preparation of the abridged financial statements for the period ended 30 November 2023, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
HARPER SHELDON LIMITED
Chartered Accountants
Midway House
Staverton Technology Park
Herrick Way, Staverton
Cheltenham, Glos.
GL51 6TQ
1 December 2023
Abridged Statement of Financial Position |
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30 November 2023
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30 Nov 23 |
31 Jul 22 |
Note |
£ |
£ |
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Current assets
Debtors |
1,826 |
20,770 |
Cash at bank and in hand |
11,320 |
12,733 |
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-------- |
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13,146 |
33,503 |
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Creditors: amounts falling due within one year |
2,880 |
3,053 |
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-------- |
-------- |
Net current assets |
10,266 |
30,450 |
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-------- |
Total assets less current liabilities |
10,266 |
30,450 |
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-------- |
Net assets |
10,266 |
30,450 |
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-------- |
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Capital and reserves
Called up share capital |
100 |
100 |
Profit and loss account |
10,166 |
30,350 |
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-------- |
Shareholders funds |
10,266 |
30,450 |
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-------- |
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These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the period ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.
Abridged Statement of Financial Position (continued) |
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30 November 2023
These abridged financial statements were approved by the
board of directors
and authorised for issue on
1 December 2023
, and are signed on behalf of the board by:
Company registration number:
06656510
Notes to the Abridged Financial Statements |
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Period from 1 August 2022 to 30 November 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Staverton Technology Park , Herrick Way, Staverton, cheltenham, Gloucestershire, GL51 6TQ.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
1
(2022:
1
).
5.
Directors' advances, credits and guarantees
There were no transactions during the year.