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REGISTERED NUMBER: SC352309 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

LES J ANDERSON LIMITED

LES J ANDERSON LIMITED (REGISTERED NUMBER: SC352309)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

LES J ANDERSON LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTOR: L Anderson





REGISTERED OFFICE: 27 Devanha Gardens South
Ferryhill
Aberdeen
AB11 7UG





REGISTERED NUMBER: SC352309 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

LES J ANDERSON LIMITED (REGISTERED NUMBER: SC352309)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 15,758 18,608

CURRENT ASSETS
Debtors 6 980 213
Cash at bank 52,127 54,136
53,107 54,349
CREDITORS
Amounts falling due within one year 7 8,700 13,366
NET CURRENT ASSETS 44,407 40,983
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,165

59,591

CREDITORS
Amounts falling due after more than one year 8 - 1,264
NET ASSETS 60,165 58,327

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 60,064 58,227
SHAREHOLDERS' FUNDS 60,164 58,327

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2024 and were signed by:





L Anderson - Director


** STATEMENT OF FINANCIAL POSITION - CURRENT YEAR - DOES NOT BALANCE - PLEASE CHECK THAT ALL POSTINGS HAVE BEEN MADE TO ACCOUNTS USED ON LIMITED COMPANY REPORTS

LES J ANDERSON LIMITED (REGISTERED NUMBER: SC352309)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Les J Anderson Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

LES J ANDERSON LIMITED (REGISTERED NUMBER: SC352309)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 10,000 1,699 26,516 1,183 39,398
Disposals - - (6,000 ) - (6,000 )
At 31 December 2023 10,000 1,699 20,516 1,183 33,398
DEPRECIATION
At 1 January 2023 3,228 2,748 13,711 1,103 20,790
Charge for year 1,016 (1,387 ) 3,201 20 2,850
Eliminated on disposal - - (6,000 ) - (6,000 )
At 31 December 2023 4,244 1,361 10,912 1,123 17,640
NET BOOK VALUE
At 31 December 2023 5,756 338 9,604 60 15,758
At 31 December 2022 6,772 (1,049 ) 12,805 80 18,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 980 1
Prepayments - 212
980 213

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,264 3,034
Tax 5,324 5,762
VAT 660 4,327
Directors' loan accounts 1,452 243
8,700 13,366

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 1,264

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
L Anderson
Balance outstanding at start of year (243 ) (243 )
Amounts repaid (1,209 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,452 ) (243 )

These amounts bear no interest and have no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LES J ANDERSON LIMITED (REGISTERED NUMBER: SC352309)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Les J Anderson Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Les J Anderson Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Les J Anderson Limited and state those matters that we have agreed to state to the director of Les J Anderson Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Les J Anderson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Les J Anderson Limited. You consider that Les J Anderson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Les J Anderson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


15 April 2024