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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 SC594689 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 SC594689 frs-core:CostValuation 2022-04-30 SC594689 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 SC594689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 SC594689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SC594689 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 SC594689 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Registered number: SC594689
Local Appliance Rentals Edinburgh Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC594689
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,652 16,402
Tangible Assets 5 7,214 9,619
20,866 26,021
CURRENT ASSETS
Debtors 6 63 75
Cash at bank and in hand 21 83
84 158
Creditors: Amounts Falling Due Within One Year 7 (58,286 ) (55,381 )
NET CURRENT ASSETS (LIABILITIES) (58,202 ) (55,223 )
TOTAL ASSETS LESS CURRENT LIABILITIES (37,336 ) (29,202 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (1,371 ) (1,828 )
NET LIABILITIES (38,707 ) (31,030 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (38,717 ) (31,040 )
SHAREHOLDERS' FUNDS (38,707) (31,030)
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
On behalf of the board
Mr Ross Downie
Director
13/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Local Appliance Rentals Edinburgh Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC594689 . The registered office is 18 Torphin Road, Edinburgh, EH13 0HW.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of a franchise fee. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 May 2022 27,500
As at 30 April 2023 27,500
Amortisation
As at 1 May 2022 11,098
Provided during the period 2,750
As at 30 April 2023 13,848
Net Book Value
As at 30 April 2023 13,652
As at 1 May 2022 16,402
Page 3
Page 4
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2022 19,283
As at 30 April 2023 19,283
Depreciation
As at 1 May 2022 9,664
Provided during the period 2,405
As at 30 April 2023 12,069
Net Book Value
As at 30 April 2023 7,214
As at 1 May 2022 9,619
6. Debtors
2023 2022
£ £
Due within one year
VAT 63 75
63 75
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 251 250
Accruals and deferred income 6,925 5,250
Director's loan account 51,110 49,881
58,286 55,381
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,371 1,828
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
Creditors includes a balance of £51,110 as at 30 April 2023 (2022: £49,881) which was owed to Mr R Downie, company director. This loan was interest free and repayable on demand.
The maximum balance outstanding during the accounting period was £51,110.
Page 4