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Company No: 09834603 (England and Wales)

LACERTA CONSULTING SERVICES LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

LACERTA CONSULTING SERVICES LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

LACERTA CONSULTING SERVICES LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2024
LACERTA CONSULTING SERVICES LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2024
DIRECTORS Mr B Dalbiez
Mr S Holliday
Mrs C Vanstone
REGISTERED OFFICE Littlefield Parsonage Way
Woodbury
Exeter
EX5 1HY
England
United Kingdom
COMPANY NUMBER 09834603 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Centenary House
Peninsula Park
Rydon Lane
Exeter
Devon EX2 7XE
LACERTA CONSULTING SERVICES LIMITED

BALANCE SHEET

As at 31 March 2024
LACERTA CONSULTING SERVICES LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 59,354 63,855
59,354 63,855
Current assets
Debtors 4 235,475 402,237
Cash at bank and in hand 307,894 154,507
543,369 556,744
Creditors: amounts falling due within one year 5 ( 222,006) ( 265,797)
Net current assets 321,363 290,947
Total assets less current liabilities 380,717 354,802
Provision for liabilities ( 11,500) ( 11,500)
Net assets 369,217 343,302
Capital and reserves
Called-up share capital 6 300 300
Profit and loss account 368,917 343,002
Total shareholders' funds 369,217 343,302

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Lacerta Consulting Services Limited (registered number: 09834603) were approved and authorised for issue by the Board of Directors on 11 April 2024. They were signed on its behalf by:

Mrs C Vanstone
Director
LACERTA CONSULTING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
LACERTA CONSULTING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lacerta Consulting Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Littlefield, Parsonage Way, Woodbury, Exeter, EX5 1HY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. There are no material departures from FRS 102.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution pension benefit schemes are charged as an expense as they fall due. The company has no legal to constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line and reducing balance basis over its expected useful life, as follows:

Vehicles 25 % reducing balance
Fixtures and fittings 15 % reducing balance
Office equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 5 5

3. Tangible assets

Vehicles Fixtures and fittings Office equipment Total
£ £ £ £
Cost
At 01 April 2023 45,629 47,011 30,320 122,960
Additions 125 1,021 4,868 6,014
At 31 March 2024 45,754 48,032 35,188 128,974
Accumulated depreciation
At 01 April 2023 11,407 21,446 26,252 59,105
Charge for the financial year 3,435 3,968 3,112 10,515
At 31 March 2024 14,842 25,414 29,364 69,620
Net book value
At 31 March 2024 30,912 22,618 5,824 59,354
At 31 March 2023 34,222 25,565 4,068 63,855

4. Debtors

2024 2023
£ £
Trade debtors 227,637 395,165
Prepayments 7,838 7,072
235,475 402,237

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 68,965 135,874
Amounts owed to directors 36,212 22,887
Accruals 2,545 2,445
Taxation and social security 114,193 102,946
Other creditors 91 1,645
222,006 265,797

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each 100 100
100 Ordinary B shares of £ 1.00 each 100 100
100 Ordinary C shares of £ 1.00 each 100 100
300 300