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REGISTERED NUMBER: 03285919 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

LINDUM CONSTRUCTION SERVICES LIMITED

LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)






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


LINDUM CONSTRUCTION SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: N A Beales





SECRETARY: M L Walsh





REGISTERED OFFICE: 53 Aborn Parade
West End Road
Mortimer Common
Reading
Berkshire
RG7 3TQ





REGISTERED NUMBER: 03285919 (England and Wales)





ACCOUNTANTS: Wentworths & Associates Limited
White Hart House
Silwood Road
Ascot
Berkshire
SL5 0PY

LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,571 18,179

CURRENT ASSETS
Stocks - 148,494
Debtors 5 375,561 338,450
Cash at bank 10,174 56,724
385,735 543,668
CREDITORS
Amounts falling due within one year 6 185,276 293,943
NET CURRENT ASSETS 200,459 249,725
TOTAL ASSETS LESS CURRENT
LIABILITIES

216,030

267,904

CREDITORS
Amounts falling due after more than one
year

7

(82,614

)

(141,146

)

PROVISIONS FOR LIABILITIES (3,454 ) (3,454 )
NET ASSETS 129,962 123,304

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 129,862 123,204
SHAREHOLDERS' FUNDS 129,962 123,304

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 director acknowledges his 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.

LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)

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 director and authorised for issue on 29 August 2024 and were signed by:





N A Beales - Director


LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Lindum Construction Services Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover represents the net invoiced value of work performed in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Office equipment - 25% on cost
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences 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 tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 December 2022 2,557 7,945 70,576 81,078
Additions - 2,223 - 2,223
Disposals - (1,882 ) - (1,882 )
At 30 November 2023 2,557 8,286 70,576 81,419
DEPRECIATION
At 1 December 2022 1,295 6,424 55,180 62,899
Charge for year 637 811 3,383 4,831
Eliminated on disposal - (1,882 ) - (1,882 )
At 30 November 2023 1,932 5,353 58,563 65,848
NET BOOK VALUE
At 30 November 2023 625 2,933 12,013 15,571
At 30 November 2022 1,262 1,521 15,396 18,179

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 48,109
DEPRECIATION
At 1 December 2022 34,575
Charge for year 3,383
At 30 November 2023 37,958
NET BOOK VALUE
At 30 November 2023 10,151
At 30 November 2022 13,534

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 239,285 136,983
Other debtors 136,276 201,467
375,561 338,450

LINDUM CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 03285919)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,514 5,514
Hire purchase contracts 621 7,276
Trade creditors 78,272 147,821
Taxation and social security 42,671 76,771
Other creditors 58,198 56,561
185,276 293,943

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 30,327 35,841
Hire purchase contracts - 621
Other creditors 52,287 104,684
82,614 141,146

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans 104,684 152,634
Hire purchase contracts 621 7,897
105,305 160,531