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REGISTERED NUMBER: 11294046 (England and Wales)















L&D (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2023






L&D (YORKSHIRE) LIMITED (REGISTERED NUMBER: 11294046)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 5

L&D (YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2023







DIRECTORS: L Fawcett
Mrs D Fawcett





SECRETARY:





REGISTERED OFFICE: Hollin House
Vinery Close
Clayton West
Huddersfield
West Yorkshire
HD8 9XH





REGISTERED NUMBER: 11294046 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

L&D (YORKSHIRE) LIMITED (REGISTERED NUMBER: 11294046)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 2 1,901

CURRENT ASSETS
Debtors 5 10,230 9,390
Cash at bank 922 1,373
11,152 10,763
CREDITORS
Amounts falling due within one year 6 6,083 4,433
NET CURRENT ASSETS 5,069 6,330
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,071

8,231

CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Retained earnings 71 3,231
SHAREHOLDERS' FUNDS 5,071 8,231

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2023 and were signed on its behalf by:



L Fawcett - Director



Mrs D Fawcett - Director


L&D (YORKSHIRE) LIMITED (REGISTERED NUMBER: 11294046)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2023

1. STATUTORY INFORMATION

L&D (Yorkshire) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue 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.
Motor Vehicles - 25% on cost
Computer Equipment - 33% on cost

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

L&D (YORKSHIRE) LIMITED (REGISTERED NUMBER: 11294046)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2023

4. PROPERTY, PLANT AND EQUIPMENT
Motor Computer
Vehicles Equipment Totals
£    £    £   
COST
At 1 May 2023
and 31 October 2023 11,400 340 11,740
DEPRECIATION
At 1 May 2023 9,500 339 9,839
Charge for period 1,899 - 1,899
At 31 October 2023 11,399 339 11,738
NET BOOK VALUE
At 31 October 2023 1 1 2
At 30 April 2023 1,900 1 1,901

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors 10,230 9,390

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Taxation and social security 5,816 4,066
Other creditors 267 367
6,083 4,433

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £    £   
100 Ordinary £50 5,000 5,000

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 October 2023 and the year ended 30 April 2023:

2023 2023
£    £   
L Fawcett and Mrs D Fawcett
Balance outstanding at start of period 9,390 9,256
Amounts advanced 9,000 28,300
Amounts repaid (8,160 ) (28,166 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 10,230 9,390

L&D (YORKSHIRE) LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
L&D (YORKSHIRE) LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the period ended 31 October 2023 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


19 December 2023