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Registered number: 11054536
Locking Engineering Services (LES) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Anthony Smith and Co. Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11054536
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,647 203
6,647 203
CURRENT ASSETS
Debtors 5 295 48
Cash at bank and in hand 17,070 55,392
17,365 55,440
NET CURRENT ASSETS (LIABILITIES) 17,365 55,440
TOTAL ASSETS LESS CURRENT LIABILITIES 24,012 55,643
NET ASSETS 24,012 55,643
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 24,010 55,641
SHAREHOLDERS' FUNDS 24,012 55,643
For the year ending 30 November 2023 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 directors acknowledge their 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
Mr Darren Murtagh
Director
14/08/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Locking Engineering Services (LES) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11054536 . The registered office is Compass House, 6 Billetfield, Taunton, Somerset, TA1 3NN.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2022 341 - 341
Additions - 8,645 8,645
As at 30 November 2023 341 8,645 8,986
Depreciation
As at 1 December 2022 138 - 138
Provided during the period 40 2,161 2,201
As at 30 November 2023 178 2,161 2,339
Net Book Value
As at 30 November 2023 163 6,484 6,647
As at 1 December 2022 203 - 203
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
VAT 295 48
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 3