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REGISTERED NUMBER: 02186949 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Lectern Engineering Limited

Lectern Engineering Limited (Registered number: 02186949)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lectern Engineering Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: R Glavey





SECRETARY:





REGISTERED OFFICE: The House On The Park
Riverside
Marlow
Buckinghamshire
SL7 2AB





REGISTERED NUMBER: 02186949 (England and Wales)





ACCOUNTANTS: Rapid Accounting Services Ltd
11, Gypsy Lane
Marlow
Buckinghamshire
SL7 3JT

Lectern Engineering Limited (Registered number: 02186949)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
CURRENT ASSETS
Debtors 4 66,160 77,736
Cash at bank 281,478 308,789
347,638 386,525
CREDITORS
Amounts falling due within one year 5 38,246 75,894
NET CURRENT ASSETS 309,392 310,631
TOTAL ASSETS LESS CURRENT
LIABILITIES

309,392

310,631

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 209,392 210,631
SHAREHOLDERS' FUNDS 309,392 310,631

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

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

Lectern Engineering Limited (Registered number: 02186949)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2024 and were signed by:





R Glavey - Director


Lectern Engineering Limited (Registered number: 02186949)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

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

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

3. EMPLOYEES AND DIRECTORS

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

Lectern Engineering Limited (Registered number: 02186949)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 65,960 75,842
Other debtors 200 1,894
66,160 77,736

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors (21,557 ) 16,091
Other creditors 59,803 59,803
38,246 75,894

6. RELATED PARTY DISCLOSURES

During the year ended December 2023 the company was charged with £8,040 (2022: £7.452) by Dykeminster Limited, a company subject to common control, for expenses borne on its behalf. These included management charges for use of the infrastructure and for the service of its director, Mr RR Glavey, as well as overhead and direct costs. At 31st December 2023, Dykeminster Limited owed £30,856.
(2022:- £7,452)

Creditors include £8,040 of management charges due from Dykeminster Limited.