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Registered number: 06055726
Lillingston Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06055726
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,552 13,340
11,552 13,340
CURRENT ASSETS
Debtors 5 43,930 87,256
Cash at bank and in hand 803,243 677,039
847,173 764,295
Creditors: Amounts Falling Due Within One Year 6 (412,422 ) (380,764 )
NET CURRENT ASSETS (LIABILITIES) 434,751 383,531
TOTAL ASSETS LESS CURRENT LIABILITIES 446,303 396,871
PROVISIONS FOR LIABILITIES
Deferred Taxation - (85 )
NET ASSETS 446,303 396,786
CAPITAL AND RESERVES
Called up share capital 7 166 166
Capital redemption reserve 100 100
Profit and Loss Account 446,037 396,520
SHAREHOLDERS' FUNDS 446,303 396,786
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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 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 Simon Clark
Director
06/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lillingston Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06055726 . The registered office is One Folly Mews, 223A Portobello Road, London, W11 1LU.
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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. 
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:
Freehold 5% straight line
Leasehold 33% straight line
Fixtures & Fittings 33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
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4. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 9,500 8,320 64,759 82,579
Additions - - 2,582 2,582
As at 31 December 2023 9,500 8,320 67,341 85,161
Depreciation
As at 1 January 2023 950 8,320 59,969 69,239
Provided during the period 475 - 3,895 4,370
As at 31 December 2023 1,425 8,320 63,864 73,609
Net Book Value
As at 31 December 2023 8,075 - 3,477 11,552
As at 1 January 2023 8,550 - 4,790 13,340
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,317 43,035
Prepayments and accrued income 18,092 19,971
Other debtors 14,500 24,250
Deferred tax current asset 21 -
43,930 87,256
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,785 11,378
Corporation tax 69,508 98,826
Other taxes and social security 39,680 79,863
VAT 26,582 33,229
Other creditors 103,682 2,055
Accruals and deferred income 150,185 155,413
412,422 380,764
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 166 166
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8. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 175,000 45,000
Page 5