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Registered number: 13794252
Lake District Gifting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Business Financial Management Services Limited
3 Lowther Gardens
Grange Over Sands
Cumbria
LA11 7EX
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 13794252
31 December 2023 31 December 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 6,029 8,310
Debtors 4,382 1,860
Cash at bank and in hand 2,256 17,924
12,667 28,094
Creditors: Amounts Falling Due Within One Year (26,489 ) (32,858 )
NET CURRENT ASSETS (LIABILITIES) (13,822 ) (4,764 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,822 ) (4,764 )
NET LIABILITIES (13,822 ) (4,764 )
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account (13,922 ) (4,864 )
SHAREHOLDERS' FUNDS (13,822) (4,764)
Page 1
Page 2
For the year ending 31 December 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Judith Cropley
Director
08/03/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Lake District Gifting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13794252 . The registered office is 3 Lowther Gardens, Grange over Sands, Cumbria, LA11 7EX.
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
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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
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