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REGISTERED NUMBER: SC252517 (Scotland)















Financial Statements for the Year Ended 30 November 2023

for

L A Services (Scotland) Ltd.

L A Services (Scotland) Ltd. (Registered number: SC252517)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L A Services (Scotland) Ltd.

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Liaquat Ali
Raheela Ali





REGISTERED OFFICE: 2 Antonine Road
Dullatur
Lanarkshire
Glasgow
G68 0FE





REGISTERED NUMBER: SC252517 (Scotland)





ACCOUNTANTS: NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB

L A Services (Scotland) Ltd. (Registered number: SC252517)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,125,088 2,143,463

CURRENT ASSETS
Stocks 5 133,156 -
Debtors 6 - 475
Cash at bank and in hand 39,056 87,445
172,212 87,920
CREDITORS
Amounts falling due within one year 7 325,618 260,976
NET CURRENT LIABILITIES (153,406 ) (173,056 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,971,682

1,970,407

CREDITORS
Amounts falling due after more than one
year

8

75,405

140,328
NET ASSETS 1,896,277 1,830,079

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10 1,896,177 1,829,979
SHAREHOLDERS' FUNDS 1,896,277 1,830,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

L A Services (Scotland) Ltd. (Registered number: SC252517)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:





Liaquat Ali - Director


L A Services (Scotland) Ltd. (Registered number: SC252517)

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

1. STATUTORY INFORMATION

L A Services (Scotland) Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 2 ) .

L A Services (Scotland) Ltd. (Registered number: SC252517)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 December 2022 1,874,216 460,282 - 2,334,498
Additions - 8,635 915 9,550
At 30 November 2023 1,874,216 468,917 915 2,344,048
DEPRECIATION
At 1 December 2022 - 191,035 - 191,035
Charge for year - 27,788 137 27,925
At 30 November 2023 - 218,823 137 218,960
NET BOOK VALUE
At 30 November 2023 1,874,216 250,094 778 2,125,088
At 30 November 2022 1,874,216 269,247 - 2,143,463

5. STOCKS
30.11.23 30.11.22
£    £   
Stocks 133,156 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors - 301
Prepayments and accrued income - 174
- 475

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 79,538 19,391
Tax 53,278 13,769
Social security and other taxes 763 -
VAT 7,272 3,709
Other creditors 177,135 221,065
Accrued expenses 7,632 3,042
325,618 260,976

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Other loans (see note 9) 75,405 140,328

L A Services (Scotland) Ltd. (Registered number: SC252517)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due between one and two years:
Other loans - 1-2 years 50,134 99,318
Other Loan 2 - 1-2 years 25,271 41,010
75,405 140,328

10. RESERVES
Retained
earnings
£   

At 1 December 2022 1,829,979
Profit for the year 66,198
At 30 November 2023 1,896,177

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Liaquat Ali.