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REGISTERED NUMBER: 04953350 (England and Wales)














Unaudited Financial Statements

for the Period 1 November 2022 to 31 December 2023

for

Luandon Limited

Luandon Limited (Registered number: 04953350)






Contents of the Financial Statements
for the Period 1 November 2022 to 31 December 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


Luandon Limited (Registered number: 04953350)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 102,516
- 102,516

CURRENT ASSETS
Stocks - 13,500
Debtors 6 2,040 338
Cash at bank and in hand - 5,337
2,040 19,175
CREDITORS
Amounts falling due within one year 7 92,367 100,805
NET CURRENT LIABILITIES (90,327 ) (81,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,327 ) 20,886

PROVISIONS FOR LIABILITIES - 478
NET (LIABILITIES)/ASSETS (90,327 ) 20,408

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (90,330 ) 20,405
SHAREHOLDERS' FUNDS (90,327 ) 20,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

Luandon Limited (Registered number: 04953350)

Balance Sheet - continued
31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2024 and were signed on its behalf by:




Mr Luan Hieu Pham - Director



Mr Van Ngoc Pham - Director


Luandon Limited (Registered number: 04953350)

Notes to the Financial Statements
for the Period 1 November 2022 to 31 December 2023

1. STATUTORY INFORMATION

Luandon Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04953350

Registered office: 92a Park Lane
Congleton
Cheshire
CW12 3DD

The presentation currency of the financial statements is the Pound Sterling (£).


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

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Goodwill
Goodwill is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - NIL % per annum
Solar PV System - 10% on cost
Plant and machinery - 15% 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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Luandon Limited (Registered number: 04953350)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 December 2023 30,000
AMORTISATION
At 1 November 2022
and 31 December 2023 30,000
NET BOOK VALUE
At 31 December 2023 -
At 31 October 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Solar PV Plant and and
leasehold System machinery fittings Totals
£    £    £    £    £   
COST
At 1 November 2022 100,000 10,333 3,295 25,455 139,083
Disposals (100,000 ) (10,333 ) (3,295 ) (25,455 ) (139,083 )
At 31 December 2023 - - - - -
DEPRECIATION
At 1 November 2022 - 10,333 2,947 23,287 36,567
Eliminated on disposal - (10,333 ) (2,947 ) (23,287 ) (36,567 )
At 31 December 2023 - - - - -
NET BOOK VALUE
At 31 December 2023 - - - - -
At 31 October 2022 100,000 - 348 2,168 102,516

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,040 338

Luandon Limited (Registered number: 04953350)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 167 -
Trade creditors - 22,191
Taxation and social security 13,574 6,684
Other creditors 78,626 71,930
92,367 100,805