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Registered Number: 10426428
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 October 2023

for

LAH DESIGN LTD

Director Ms L A Harman
Registered Number 10426428
Registered Office 5 Sandy Court
Ashleigh Way
Plymouth
Devon
PL7 5JX
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 October 2023
Principal activities
The principal activity of the company in the year under review was that of architect services.
Director
The director who has held office during the whole of the year was as follows:
Ms L A Harman
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Ms L A Harman
Director

Date approved: 29 July 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,589    298 
1,589    298 
Current assets      
Debtors 4 19,464    1,289 
Cash at bank and in hand 2,439    16,357 
21,903    17,646 
Creditors: amount falling due within one year 5 (21,771)   (14,794)
Net current assets 132    2,852 
 
Total assets less current liabilities 1,721    3,150 
Provisions for liabilities 6 (302)   (57)
Net assets 1,419    3,093 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 1,319    2,993 
Shareholders' funds 1,419    3,093 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Ms L A Harman
Director
3
General Information
LAH Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 10426428, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 yr Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 398    3,027    3,425 
Additions   2,048    2,048 
Disposals    
At 31 October 2023 398    5,075    5,473 
Depreciation
At 01 November 2022 100    3,027    3,127 
Charge for year 74    683    757 
On disposals    
At 31 October 2023 174    3,710    3,884 
Net book values
Closing balance as at 31 October 2023 224    1,365    1,589 
Opening balance as at 01 November 2022 298      298 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 18,180   
Other Debtors 1,284    1,289 
19,464    1,289 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,067   
Taxation and Social Security 9,746    8,174 
Other Creditors 7,958    6,620 
21,771    14,794 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 302    57 
302    57 

7.

Ultimate controlling party

The  ultimate controlling party is Ms L A Harman.
4