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Logo On Report
Registered Number: 07476237
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

LAMILUX U.K. LIMITED

Directors James Fisher
Heinrich Strunz
Registered Number 07476237
Registered Office Suite 1 Beacon House
Kempson Way
Bury St Edmunds
Suffolk
IP32 7AR
Accountants Quove Accounting Ltd
3 Brickfields Business Park
Old Stowmarket Road, Woolpit
Bury St Edmunds
IP30 9QS
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2023
Principal activities
The principal activity of the company during the financial year was of sales of windows and daylight control systems.
Directors
The directors who served the company throughout the year were as follows:
James Fisher
Heinrich Strunz
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
James Fisher
Director

Date approved: 28 March 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 493    1,705 
493    1,705 
Current assets      
Stocks 4 43,121    155,061 
Debtors 5 774,154    318,290 
Cash at bank and in hand 227,476    355,444 
1,044,751    828,795 
Creditors: amount falling due within one year 6 (1,021,764)   (815,808)
Net current assets 22,987    12,987 
 
Total assets less current liabilities 23,480    14,692 
Net assets 23,480    14,692 
 

Capital and reserves
     
Called up share capital 693,100    693,100 
Profit and loss account (669,620)   (678,408)
Shareholders' funds 23,480    14,692 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 March 2024 and were signed on its behalf by:


-------------------------------
James Fisher
Director
3
General Information
Lamilux U.K. Limited is a private company, limited by shares, registered in England and Wales, registration number 07476237, registration address Suite 1 Beacon House, Kempson Way, Bury St Edmunds, Suffolk, IP32 7AR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees



Average number of employees during the year was 8 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 January 2023 11,930    11,930 
Additions  
Disposals  
At 31 December 2023 11,930    11,930 
Depreciation
At 01 January 2023 10,225    10,225 
Charge for year 1,212    1,212 
On disposals  
At 31 December 2023 11,437    11,437 
Net book values
Closing balance as at 31 December 2023 493    493 
Opening balance as at 01 January 2023 1,705    1,705 


4.

Stocks

2023
£
  2022
£
Stocks 43,121    155,061 
43,121    155,061 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 737,500    290,876 
Prepayments & Accrued Income 26,348    18,323 
Other Debtors 10,306    9,091 
774,154    318,290 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 539,718    289,721 
PAYE & Social Security 13,941    12,977 
Accrued Expenses 384,095    424,954 
Other Creditors (169)   1,913 
VAT 84,179    86,243 
1,021,764    815,808 

7.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Lamilux Heinrich Strunz Holding GMBH & Co KG(833,215)(531,056)(416,793)(247,680)

The company is 100% owned by Lamilux Heinrich Strunz Holding GMBH & Co KG, a company incorporated in Germany In the year the company purchased £953,217 (2022: £610,801) of goods from its parent company and recharged £120,302 (2022: £79,745) for services
4