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30/04/2024
2024-04-30
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No description of principal activities is disclosed
2023-05-01
Sage Accounts Production 23.0 - FRS102_2023
xbrli:pure
xbrli:shares
iso4217:GBP
01305384
2023-05-01
2024-04-30
01305384
2024-04-30
01305384
2023-04-30
01305384
2022-05-01
2023-04-30
01305384
2023-04-30
01305384
2022-04-30
01305384
core:IntangibleAssetsOtherThanGoodwill
2023-05-01
2024-04-30
01305384
core:LandBuildings
core:LongLeaseholdAssets
2023-05-01
2024-04-30
01305384
core:FurnitureFittingsToolsEquipment
2023-05-01
2024-04-30
01305384
core:OnerousContractsExcludingVacantProperties
2023-05-01
2024-04-30
01305384
bus:RegisteredOffice
2023-05-01
2024-04-30
01305384
bus:LeadAgentIfApplicable
2023-05-01
2024-04-30
01305384
bus:Director1
2023-05-01
2024-04-30
01305384
bus:CompanySecretary1
2023-05-01
2024-04-30
01305384
core:IntangibleAssetsOtherThanGoodwill
2024-04-30
01305384
core:LandBuildings
core:OwnedOrFreeholdAssets
2023-04-30
01305384
core:FurnitureFittingsToolsEquipment
2023-04-30
01305384
core:LandBuildings
core:OwnedOrFreeholdAssets
2024-04-30
01305384
core:FurnitureFittingsToolsEquipment
2024-04-30
01305384
core:WithinOneYear
2024-04-30
01305384
core:WithinOneYear
2023-04-30
01305384
core:ShareCapital
2024-04-30
01305384
core:ShareCapital
2023-04-30
01305384
core:RetainedEarningsAccumulatedLosses
2024-04-30
01305384
core:RetainedEarningsAccumulatedLosses
2023-04-30
01305384
core:IntangibleAssetsOtherThanGoodwill
2023-04-30
01305384
core:LandBuildings
core:OwnedOrFreeholdAssets
2023-04-30
01305384
core:FurnitureFittingsToolsEquipment
2023-04-30
01305384
bus:SmallEntities
2023-05-01
2024-04-30
01305384
bus:AuditExemptWithAccountantsReport
2023-05-01
2024-04-30
01305384
bus:SmallCompaniesRegimeForAccounts
2023-05-01
2024-04-30
01305384
bus:PrivateLimitedCompanyLtd
2023-05-01
2024-04-30
01305384
bus:FullAccounts
2023-05-01
2024-04-30
01305384
core:OtherPropertyPlantEquipment
2023-05-01
2024-04-30
01305384
core:OtherPropertyPlantEquipment
2024-04-30
01305384
core:OtherPropertyPlantEquipment
2023-04-30
Company registration number:
01305384
L J Cammell (Merseyside ) Ltd
Unaudited filleted financial statements
30 April 2024
L J Cammell (Merseyside ) Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
L J Cammell (Merseyside ) Ltd
Directors and other information
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Director |
P Camilleri |
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Secretary |
P Camilleri |
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Company number |
01305384 |
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Registered office |
392-394 Hoylake Road |
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Moreton |
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Wirral |
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CH46 6DF |
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Accountant |
Hailwood & Co. |
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392-394 Hoylake Road |
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Moreton |
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Wirral |
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CH46 6DF |
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Bankers |
Lloyds TSB |
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355 Woodchurch Road |
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Prenton |
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Wirral |
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CH42 8PE |
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L J Cammell (Merseyside ) Ltd
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of L J Cammell (Merseyside ) Ltd
Year ended 30 April 2024
As described on the Statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2024, as set out on pages 3 to 7.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
31 July 2024
L J Cammell (Merseyside ) Ltd
Statement of financial position
30 April 2024
|
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2024 |
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2023 |
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Note |
£ |
|
£ |
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£ |
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£ |
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Fixed assets |
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Intangible assets |
|
5 |
1 |
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1 |
|
|
Tangible assets |
|
6 |
67,066 |
|
|
|
67,510 |
|
|
|
|
|
_______ |
|
|
|
_______ |
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|
|
|
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67,067 |
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67,511 |
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Current assets |
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|
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Cash at bank and in hand |
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56,066 |
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63,748 |
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|
|
|
|
_______ |
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|
_______ |
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56,066 |
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63,748 |
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Creditors: amounts falling due |
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|
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|
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|
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|
within one year |
|
7 |
(
22,671) |
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|
|
(
31,574) |
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|
|
|
|
_______ |
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|
_______ |
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Net current assets |
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33,395 |
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|
32,174 |
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_______ |
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_______ |
Total assets less current liabilities |
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100,462 |
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99,685 |
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_______ |
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_______ |
Net assets |
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100,462 |
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99,685 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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100 |
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|
100 |
Profit and loss account |
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100,362 |
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|
99,585 |
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_______ |
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_______ |
Shareholders funds |
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100,462 |
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99,685 |
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_______ |
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_______ |
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
31 July 2024
, and are signed on behalf of the board by:
P Camilleri
Director
Company registration number:
01305384
L J Cammell (Merseyside ) Ltd
Notes to the financial statements
Year ended 30 April 2024
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is 392-394 Hoylake Road, Moreton, Wirral, CH46 6DF.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.
Taxation
Taxation represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Deferred tax is recognised in respect of any material timing differences at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
|
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|
Development costs |
- |
20 % |
straight line |
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|
|
|
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
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Long leasehold property |
- |
4 % |
straight line |
|
Fittings fixtures and equipment |
- |
25 % |
reducing balance |
|
Other assets |
- |
10 % |
straight line |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2023: Nil).
5.
Intangible assets
|
|
Other intangible assets |
Total |
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|
£ |
£ |
|
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Cost |
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At 1 May 2023 and 30 April 2024 |
44,820 |
44,820 |
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|
_______ |
_______ |
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Amortisation |
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At 1 May 2023 and 30 April 2024 |
44,819 |
44,819 |
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_______ |
_______ |
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Carrying amount |
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At 30 April 2024 |
1 |
1 |
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_______ |
_______ |
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At 30 April 2023 |
1 |
1 |
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|
_______ |
_______ |
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6.
Tangible assets
|
|
Freehold property |
Fixtures, fittings and equipment |
Other assets |
Total |
|
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
|
Cost |
|
|
|
|
|
|
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|
At 1 May 2023 and 30 April 2024 |
211,966 |
428 |
4,434 |
216,828 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
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At 1 May 2023 |
145,344 |
429 |
3,546 |
149,319 |
|
|
|
|
Charge for the year |
- |
- |
443 |
443 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 30 April 2024 |
145,344 |
429 |
3,989 |
149,762 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
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|
Carrying amount |
|
|
|
|
|
|
|
|
At 30 April 2024 |
66,622 |
(
1) |
445 |
67,066 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 30 April 2023 |
66,622 |
(
1) |
888 |
67,509
|
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Corporation tax |
|
3,186 |
2,828 |
|
Other creditors |
|
19,485 |
28,746 |
|
|
|
_______ |
_______ |
|
|
|
22,671 |
31,574 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Controlling party
The company is controlled by its directors whose names are disclosed on the information page.
9.
Directors advances, credits and guarantees
All movements on directors advances, credits and guarantees, were as would be expected under normal conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.