2022-11-012023-10-312023-10-31false04484560LASER ENGRAVING LIMITED2024-07-1874100iso4217:GBPxbrli:pure044845602022-11-01044845602023-10-31044845602022-11-012023-10-31044845602021-11-01044845602022-10-31044845602021-11-012022-10-3104484560bus:SmallEntities2022-11-012023-10-3104484560bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3104484560bus:FullAccounts2022-11-012023-10-3104484560bus:PrivateLimitedCompanyLtd2022-11-012023-10-3104484560core:WithinOneYear2023-10-3104484560core:AfterOneYear2023-10-3104484560core:WithinOneYear2022-10-3104484560core:AfterOneYear2022-10-3104484560core:ShareCapital2023-10-3104484560core:SharePremium2023-10-3104484560core:RevaluationReserve2023-10-3104484560core:OtherReservesSubtotal2023-10-3104484560core:RetainedEarningsAccumulatedLosses2023-10-3104484560core:ShareCapital2022-10-3104484560core:SharePremium2022-10-3104484560core:RevaluationReserve2022-10-3104484560core:OtherReservesSubtotal2022-10-3104484560core:RetainedEarningsAccumulatedLosses2022-10-3104484560core:LandBuildings2023-10-3104484560core:PlantMachinery2023-10-3104484560core:Vehicles2023-10-3104484560core:FurnitureFittings2023-10-3104484560core:OfficeEquipment2023-10-3104484560core:NetGoodwill2023-10-3104484560core:IntangibleAssetsOtherThanGoodwill2023-10-3104484560core:ListedExchangeTraded2023-10-3104484560core:UnlistedNon-exchangeTraded2023-10-3104484560core:LandBuildings2022-10-3104484560core:PlantMachinery2022-10-3104484560core:Vehicles2022-10-3104484560core:FurnitureFittings2022-10-3104484560core:OfficeEquipment2022-10-3104484560core:NetGoodwill2022-10-3104484560core:IntangibleAssetsOtherThanGoodwill2022-10-3104484560core:ListedExchangeTraded2022-10-3104484560core:UnlistedNon-exchangeTraded2022-10-3104484560core:LandBuildings2022-11-012023-10-3104484560core:PlantMachinery2022-11-012023-10-3104484560core:Vehicles2022-11-012023-10-3104484560core:FurnitureFittings2022-11-012023-10-3104484560core:OfficeEquipment2022-11-012023-10-3104484560core:NetGoodwill2022-11-012023-10-3104484560core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3104484560core:ListedExchangeTraded2022-11-012023-10-3104484560core:UnlistedNon-exchangeTraded2022-11-012023-10-3104484560core:MoreThanFiveYears2022-11-012023-10-3104484560core:Non-currentFinancialInstruments2023-10-3104484560core:Non-currentFinancialInstruments2022-10-3104484560dpl:CostSales2022-11-012023-10-3104484560dpl:DistributionCosts2022-11-012023-10-3104484560core:LandBuildings2022-11-012023-10-3104484560core:PlantMachinery2022-11-012023-10-3104484560core:Vehicles2022-11-012023-10-3104484560core:FurnitureFittings2022-11-012023-10-3104484560core:OfficeEquipment2022-11-012023-10-3104484560dpl:AdministrativeExpenses2022-11-012023-10-3104484560core:NetGoodwill2022-11-012023-10-3104484560core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3104484560dpl:GroupUndertakings2022-11-012023-10-3104484560dpl:ParticipatingInterests2022-11-012023-10-3104484560dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3104484560core:ListedExchangeTraded2022-11-012023-10-3104484560dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3104484560core:UnlistedNon-exchangeTraded2022-11-012023-10-3104484560dpl:CostSales2021-11-012022-10-3104484560dpl:DistributionCosts2021-11-012022-10-3104484560core:LandBuildings2021-11-012022-10-3104484560core:PlantMachinery2021-11-012022-10-3104484560core:Vehicles2021-11-012022-10-3104484560core:FurnitureFittings2021-11-012022-10-3104484560core:OfficeEquipment2021-11-012022-10-3104484560dpl:AdministrativeExpenses2021-11-012022-10-3104484560core:NetGoodwill2021-11-012022-10-3104484560core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3104484560dpl:GroupUndertakings2021-11-012022-10-3104484560dpl:ParticipatingInterests2021-11-012022-10-3104484560dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3104484560core:ListedExchangeTraded2021-11-012022-10-3104484560dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3104484560core:UnlistedNon-exchangeTraded2021-11-012022-10-3104484560core:NetGoodwill2023-10-3104484560core:IntangibleAssetsOtherThanGoodwill2023-10-3104484560core:LandBuildings2023-10-3104484560core:PlantMachinery2023-10-3104484560core:Vehicles2023-10-3104484560core:FurnitureFittings2023-10-3104484560core:OfficeEquipment2023-10-3104484560core:AfterOneYear2023-10-3104484560core:WithinOneYear2023-10-3104484560core:ListedExchangeTraded2023-10-3104484560core:UnlistedNon-exchangeTraded2023-10-3104484560core:ShareCapital2023-10-3104484560core:SharePremium2023-10-3104484560core:RevaluationReserve2023-10-3104484560core:OtherReservesSubtotal2023-10-3104484560core:RetainedEarningsAccumulatedLosses2023-10-3104484560core:NetGoodwill2022-10-3104484560core:IntangibleAssetsOtherThanGoodwill2022-10-3104484560core:LandBuildings2022-10-3104484560core:PlantMachinery2022-10-3104484560core:Vehicles2022-10-3104484560core:FurnitureFittings2022-10-3104484560core:OfficeEquipment2022-10-3104484560core:AfterOneYear2022-10-3104484560core:WithinOneYear2022-10-3104484560core:ListedExchangeTraded2022-10-3104484560core:UnlistedNon-exchangeTraded2022-10-3104484560core:ShareCapital2022-10-3104484560core:SharePremium2022-10-3104484560core:RevaluationReserve2022-10-3104484560core:OtherReservesSubtotal2022-10-3104484560core:RetainedEarningsAccumulatedLosses2022-10-3104484560core:NetGoodwill2021-11-0104484560core:IntangibleAssetsOtherThanGoodwill2021-11-0104484560core:LandBuildings2021-11-0104484560core:PlantMachinery2021-11-0104484560core:Vehicles2021-11-0104484560core:FurnitureFittings2021-11-0104484560core:OfficeEquipment2021-11-0104484560core:AfterOneYear2021-11-0104484560core:WithinOneYear2021-11-0104484560core:ListedExchangeTraded2021-11-0104484560core:UnlistedNon-exchangeTraded2021-11-0104484560core:ShareCapital2021-11-0104484560core:SharePremium2021-11-0104484560core:RevaluationReserve2021-11-0104484560core:OtherReservesSubtotal2021-11-0104484560core:RetainedEarningsAccumulatedLosses2021-11-0104484560core:AfterOneYear2022-11-012023-10-3104484560core:WithinOneYear2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3104484560core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3104484560core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3104484560core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3104484560core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3104484560core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3104484560bus:Director12022-11-012023-10-3104484560bus:Director22022-11-012023-10-3104484560core:FurnitureFittingsToolsEquipment2022-10-3104484560core:FurnitureFittingsToolsEquipment2022-11-012023-10-3104484560core:FurnitureFittingsToolsEquipment2023-10-31

LASER ENGRAVING LIMITED

Registered Number
04484560
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

LASER ENGRAVING LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

WALLACE, Christine Helen
WALLACE, Robert Donald

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

04484560 (England and Wales)
LASER ENGRAVING LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets328,87247,226
28,87247,226
Current assets
Debtors7,30412,293
Cash at bank and on hand84,684
7,31216,977
Creditors amounts falling due within one year4(19,635)(20,275)
Net current assets (liabilities)(12,323)(3,298)
Total assets less current liabilities16,54943,928
Creditors amounts falling due after one year5(15,509)(18,287)
Net assets1,04025,641
Capital and reserves
Called up share capital2020
Profit and loss account1,02025,621
Shareholders' funds1,04025,641
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2024, and are signed on its behalf by:
WALLACE, Robert Donald
Director
Registered Company No. 04484560
LASER ENGRAVING LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 22246,0418,7262,315257,082
Disposals-(1,438)-(1,438)
At 31 October 23246,0417,2882,315255,644
Depreciation and impairment
At 01 November 22200,6568,726474209,856
Charge for year17,582-77218,354
On disposals-(1,438)-(1,438)
At 31 October 23218,2387,2881,246226,772
Net book value
At 31 October 2327,803-1,06928,872
At 31 October 2245,385-1,84147,226
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,9244,092
Bank borrowings and overdrafts2,9932,778
Taxation and social security10,95313,133
Other creditors62272
Accrued liabilities and deferred income703-
Total19,63520,275
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.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,50918,287
Total15,50918,287