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Lanzerac Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04606176
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 837 -
837 -
CURRENT ASSETS
Debtors 5 96,598 71,963
Cash at bank and in hand 14,418 65,259
111,016 137,222
Creditors: Amounts Falling Due Within One Year 6 (26,107 ) (42,927 )
NET CURRENT ASSETS (LIABILITIES) 84,909 94,295
TOTAL ASSETS LESS CURRENT LIABILITIES 85,746 94,295
NET ASSETS 85,746 94,295
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 85,736 94,285
SHAREHOLDERS' FUNDS 85,746 94,295
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
M Keohane
Director
25 September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lanzerac Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04606176 . The registered office is 4 Cartersland Corner, Milland, Liphook, Hampshire, GU30 7JR.
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 value of services provided in the year. Revenue is recognised by reference to the time expended.
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:
Computer Equipment 33% on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.
3. Average Number of Employees
Average number of employees during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 2,058
Additions 1,256
Disposals (2,058 )
As at 31 December 2023 1,256
Depreciation
As at 1 January 2023 2,058
Provided during the period 419
Disposals (2,058 )
As at 31 December 2023 419
Net Book Value
As at 31 December 2023 837
As at 1 January 2023 -
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,000 7,650
Other debtors 87,598 64,313
96,598 71,963
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 974 975
Taxation and social security 25,133 41,952
26,107 42,927
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
8 Ordinary A shares of £ 1.00 each 8 8
2 Ordinary B shares of £ 1.00 each 2 2
10 10
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Mark Keohane 64,313 102,856 81,072 - 86,097
Interest has been included on the loan at HMRC beneficial loan rates. The loan was repaid shortly after the year end.
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