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Registered number: SC541866
Lahipa Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
14 Newton Place
Glasgow
G3 7PY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC541866
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 887,280 750,918
887,280 750,918
CURRENT ASSETS
Cash at bank and in hand 1 1
1 1
Creditors: Amounts Falling Due Within One Year 5 (1,153,584 ) (788,763 )
NET CURRENT ASSETS (LIABILITIES) (1,153,583 ) (788,762 )
TOTAL ASSETS LESS CURRENT LIABILITIES (266,303 ) (37,844 )
NET LIABILITIES (266,303 ) (37,844 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (266,304 ) (37,845 )
SHAREHOLDERS' FUNDS (266,303) (37,844)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Henk Verweijmeren
Director
29/08/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lahipa Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC541866 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2022 750,918
Additions 136,362
As at 31 August 2023 887,280
Net Book Value
As at 31 August 2023 887,280
As at 1 September 2022 750,918
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 229,179 720
Director's loan account 53,654 49,653
Amounts owed to group undertakings 826,273 738,390
Amounts owed to subsidiaries 44,478 -
1,153,584 788,763
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
7. Related Party Transactions
During the year the following loans were made from the director to the company:
Opening balance - £49,653
Loan from director - £4,001
Closing balance - £53,654
The loan is made interest free and is repayable on demand.
Page 4