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Company Registration No. 12901280 (England and Wales)
LB Construction & Maintenance Ltd Unaudited accounts for the year ended 30 June 2024
LB Construction & Maintenance Ltd Unaudited accounts Contents
Page
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LB Construction & Maintenance Ltd Company Information for the year ended 30 June 2024
Director
Lee Broadbent
Company Number
12901280 (England and Wales)
Registered Office
56 Thurmond Crescent Winchester SO22 4DH England
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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LB Construction & Maintenance Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,604 
4,187 
Current assets
Inventories
2,200 
2,200 
Debtors
- 
1,200 
Cash at bank and in hand
23,350 
13,556 
25,550 
16,956 
Creditors: amounts falling due within one year
(51,417)
(20,322)
Net current liabilities
(25,867)
(3,366)
Net (liabilities)/assets
(23,263)
821 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(23,264)
820 
Shareholders' funds
(23,263)
821 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 August 2024 and were signed on its behalf by
Lee Broadbent Director Company Registration No. 12901280
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LB Construction & Maintenance Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
LB Construction & Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 12901280. The registered office is 56 Thurmond Crescent, Winchester, SO22 4DH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 July 2023
6,333 
At 30 June 2024
6,333 
Depreciation
At 1 July 2023
2,146 
Charge for the year
1,583 
At 30 June 2024
3,729 
Net book value
At 30 June 2024
2,604 
At 30 June 2023
4,187 
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LB Construction & Maintenance Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,200 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,668 
3,242 
Taxes and social security
249 
249 
Other creditors
35,771 
8,995 
Loans from directors
6,729 
7,836 
51,417 
20,322 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Lee Broadbent
Director Loan Account
(7,836)
(5,508)
(6,615)
(6,729)
(7,836)
(5,508)
(6,615)
(6,729)
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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