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Registration number: 10485831

Lex Hygiene Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2023

 

Lex Hygiene Ltd

(Registration number: 10485831)

Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

3

178,440

106,288

Current assets

 

Stocks

22,000

22,000

Debtors

4

62,041

53,435

Cash at bank and in hand

 

116,512

94,045

 

200,553

169,480

Creditors: Amounts falling due within one year

5

(161,789)

(136,445)

Net current assets

 

38,764

33,035

Total assets less current liabilities

 

217,204

139,323

Creditors: Amounts falling due after more than one year

5

(121,465)

(93,369)

Provisions for liabilities

(29,228)

(13,956)

Net assets

 

66,511

31,998

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

66,411

31,898

Shareholders' funds

 

66,511

31,998

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

 

Lex Hygiene Ltd

(Registration number: 10485831)

Balance Sheet as at 30 November 2023

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 21 August 2024 and signed on its behalf by:
 

.........................................

Mr J R Owens
Director

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

Accounting policies

Lex Hygiene Ltd is a private company, limited by shares, domiciled in England and Wales, company number 10485831. The registered office is at Units 10 & 11, Whittingtons Court, Wheatley Hall Road, Doncaster, South Yorkshire, DN2 4PE.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Grants that do not impose specified future performance-related conditions are recognised in income when the grant proceeds are received or receivable. Grants that impose specified future performance-related conditions are recognised in income only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets shall be recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% reducing balance

Office equipment

20% reducing balance

Motor vehicles

25% straight line

Plant & machinery

20% reducing balance

Short leasehold land and buildings

20% straight line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Statement of Income and Retained Earnings and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2022 - 5).

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

3

Tangible assets

Short leasehold land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost

At 1 December 2022

27,147

4,059

84,405

816

72,814

189,241

Additions

-

-

9,616

183

105,299

115,098

Disposals

-

-

-

-

(14,850)

(14,850)

At 30 November 2023

27,147

4,059

94,021

999

163,263

289,489

Depreciation

At 1 December 2022

16,287

2,460

34,075

602

29,529

82,953

Charge for the year

5,429

320

11,989

79

25,129

42,946

Eliminated on disposal

-

-

-

-

(14,850)

(14,850)

At 30 November 2023

21,716

2,780

46,064

681

39,808

111,049

Carrying amount

At 30 November 2023

5,431

1,279

47,957

318

123,455

178,440

At 30 November 2022

10,860

1,599

50,330

214

43,285

106,288

Included within the net book value of land and buildings above is £5,431 (2022 - £10,860) in respect of short leasehold land and buildings.
 

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

4

Debtors

2023
 £

2022
 £

Trade debtors

52,422

38,169

Other debtors

293

8,582

Prepayments

9,326

6,684

62,041

53,435

5

Creditors

Creditors: amounts falling due within one year

2023
 £

2022
 £

Due within one year

Trade creditors

8,954

5,943

Directors' current accounts

87,143

83,127

Social security and other taxes

16,244

11,774

Outstanding defined contribution pension costs

95

-

Other payables

4,998

1,854

Accrued expenses

2,060

2,020

Corporation tax

1,888

-

Bank loan

10,000

10,000

Hire purchase liability

30,407

21,727

161,789

136,445

Due after one year

Bank loan

15,000

25,000

HP and finance lease liabilities

106,465

68,369

121,465

93,369

6

Financial commitments, guarantees and contingencies

Operating leases
As at the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £0 (2022 - £7,679).