2022-08-012023-07-312023-07-31false09406687LNS FIRE AND SECURITY 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LNS FIRE AND SECURITY LIMITED

Registered Number
09406687
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

LNS FIRE AND SECURITY LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

David Murphy

Registered Address

10 Triumph Road
Glenfield
Leicester
LE3 8FR

Registered Number

09406687 (England and Wales)
LNS FIRE AND SECURITY LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets37,3509,800
Tangible assets430,26321,459
37,61331,259
Current assets
Stocks536,00036,000
Debtors642,82636,559
Cash at bank and on hand112-
78,93872,559
Creditors amounts falling due within one year7(111,878)(103,705)
Net current assets (liabilities)(32,940)(31,146)
Total assets less current liabilities4,673113
Creditors amounts falling due after one year8(32,376)-
Net assets(27,703)113
Capital and reserves
Called up share capital100100
Profit and loss account(27,803)13
Shareholders' funds(27,703)113
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
David Murphy
Director
Registered Company No. 09406687
LNS FIRE AND SECURITY LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year33
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2212,25012,250
At 31 July 2312,25012,250
Amortisation and impairment
At 01 August 222,4502,450
Charge for year2,4502,450
At 31 July 234,9004,900
Net book value
At 31 July 237,3507,350
At 31 July 229,8009,800
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 2212,12923,74617436,049
Additions-13,30014913,449
At 31 July 2312,12937,04632349,498
Depreciation and impairment
At 01 August 226,7597,7735814,590
Charge for year1,3423,1951084,645
At 31 July 238,10110,96816619,235
Net book value
At 31 July 234,02826,07815730,263
At 31 July 225,37015,97311621,459
5.Stocks

2023

2022

££
Other stocks36,00036,000
Total36,00036,000
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables13,20024,141
Other debtors29,62612,418
Total42,82636,559
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables17,28282
Bank borrowings and overdrafts29,73066,147
Taxation and social security61,47135,795
Other creditors1,645-
Accrued liabilities and deferred income1,7501,681
Total111,878103,705
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts32,376-
Total32,376-