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dpl-frs:CostSales dpl-frs:Item12 2022-12-31 09896130 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 09896130 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 09896130 1 2022-01-01 2022-12-31 09896130 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 09896130
London Raised Floors Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09896130
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 2,000 2,000
Tangible Assets 4 5,955 11,382
7,955 13,382
CURRENT ASSETS
Stocks 5 698,445 569,287
Debtors 6 194,388 591,035
Cash at bank and in hand 127,495 75,458
1,020,328 1,235,780
Creditors: Amounts Falling Due Within One Year 7 (843,203 ) (1,071,014 )
NET CURRENT ASSETS (LIABILITIES) 177,125 164,766
TOTAL ASSETS LESS CURRENT LIABILITIES 185,080 178,148
Creditors: Amounts Falling Due After More Than One Year 8 (14,303 ) (33,839 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,132 ) (1,652 )
NET ASSETS 169,645 142,657
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 169,643 142,655
SHAREHOLDERS' FUNDS 169,645 142,657
Page 1
Page 2
For the year ending 31 December 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.
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 Daniel Miller
Director
29/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
London Raised Floors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09896130 . The registered office is 91 Brick Lane, London, E1 6QL.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
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% straight line
Computer Equipment 25% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 5)
6 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 41,142 9,452 50,594
Additions - 773 773
As at 31 December 2023 41,142 10,225 51,367
Depreciation
As at 1 January 2023 29,760 9,452 39,212
Provided during the period 6,007 193 6,200
As at 31 December 2023 35,767 9,645 45,412
Net Book Value
As at 31 December 2023 5,375 580 5,955
As at 1 January 2023 11,382 - 11,382
5. Stocks
2023 2022
£ £
Materials - 84,854
Work in progress 698,445 484,433
698,445 569,287
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 105,478 502,515
Other debtors 88,910 88,520
194,388 591,035
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 463,957 408,527
Bank loans and overdrafts 10,648 159,572
Other creditors 320,752 442,316
Taxation and social security 47,846 60,599
843,203 1,071,014
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,303 33,839
14,303 33,839
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.

The amount is secured by way of a factoring against the company's trade debtors.
2023 2022
£ £
Other Creditors 316,095 437,815
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Daniel Miller (657 ) 3,306 - - 2,649
Ms Satu Malmi - 2,649 - - 2,649
These loans were repaid shortly after the year end and at no point exceeded the year end balance
Page 5