2022-05-012023-04-302023-04-30false09635905LOX MANAGEMENT CONSULTANCY 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LOX MANAGEMENT CONSULTANCY LIMITED

Registered Number
09635905
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

LOX MANAGEMENT CONSULTANCY LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

LOCHHEAD, Alan John
LOCHHEAD, Christine Eileen

Registered Address

Osborne House
14 East Street
Tewkesbury
GL20 5NR

Registered Number

09635905 (England and Wales)
LOX MANAGEMENT CONSULTANCY LIMITED
Statement of Financial Position
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets64021,002
4021,002
Current assets
Debtors711,94833
Cash at bank and on hand17,0174,928
28,9654,961
Creditors amounts falling due within one year8(23,216)(2,300)
Net current assets (liabilities)5,7492,661
Total assets less current liabilities6,1513,663
Provisions for liabilities9(76)(190)
Net assets6,0753,473
Capital and reserves
Called up share capital22
Profit and loss account6,0733,471
Shareholders' funds6,0753,473
The financial statements were approved and authorised for issue by the Board of Directors on 19 January 2024, and are signed on its behalf by:
LOCHHEAD, Alan John
Director
Registered Company No. 09635905
LOX MANAGEMENT CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of providing management consultancy services.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 226592,0662,725
At 30 April 236592,0662,725
Depreciation and impairment
At 01 May 223291,3941,723
Charge for year216384600
At 30 April 235451,7782,323
Net book value
At 30 April 23114288402
At 30 April 223306721,002
7.Debtors

2023

2022

££
Other debtors2533
Prepayments and accrued income11,923-
Total11,94833
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security22,715-
Other creditors12,000
Accrued liabilities and deferred income500300
Total23,2162,300
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)76190
Total76190