Company Registration No. 06974651 (England and Wales)
L A Comms Ltd
Unaudited accounts
for the year ended 31 December 2023
L A Comms Ltd
Unaudited accounts
Contents
L A Comms Ltd
Company Information
for the year ended 31 December 2023
Company Number
06974651 (England and Wales)
Registered Office
PO Box 128
Skipton
North Yorkshire
BD23 9FU
Accountants
Pearson & Associates
Suite E, Canal Wharf
Eshton Road
Gargrave, Skipton
North Yorkshire
BD23 3SE
L A Comms Ltd
Statement of financial position
as at 31 December 2023
Tangible assets
25,830
34,676
Cash at bank and in hand
300,745
201,821
Creditors: amounts falling due within one year
(138,657)
(48,216)
Net current assets
255,977
248,087
Net assets
281,807
282,763
Called up share capital
103
103
Profit and loss account
281,704
282,660
Shareholders' funds
281,807
282,763
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 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 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 and authorised for issue on 4 March 2023 and were signed on its behalf by
AG Ellison
Director
Company Registration No. 06974651
L A Comms Ltd
Notes to the Accounts
for the year ended 31 December 2023
L A Comms Ltd is a private company, limited by shares, registered in England and Wales, registration number 06974651. The registered office is PO Box 128, Skipton, North Yorkshire, BD23 9FU.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
L A Comms Ltd
Notes to the Accounts
for the year ended 31 December 2023
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2023
21,188
24,472
18,291
11,722
75,673
Additions
-
2,667
-
150
2,817
Disposals
-
(11,000)
-
-
(11,000)
At 31 December 2023
21,188
16,139
18,291
11,872
67,490
At 1 January 2023
441
15,545
13,634
11,377
40,997
Charge for the year
5,297
1,874
1,174
128
8,473
On disposals
-
(7,810)
-
-
(7,810)
At 31 December 2023
5,738
9,609
14,808
11,505
41,660
At 31 December 2023
15,450
6,530
3,483
367
25,830
At 31 December 2022
20,747
8,927
4,657
345
34,676
Amounts falling due within one year
Trade debtors
93,339
94,482
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
29,934
24,596
Taxes and social security
102,748
93,511
Other creditors
5,975
5,109
Loans from directors
-
(75,000)
7
Average number of employees
During the year the average number of employees was 10 (2022: 10).