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REGISTERED NUMBER: SC603844 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

LCDC FITNESS & DANCE LTD

LCDC FITNESS & DANCE LTD (REGISTERED NUMBER: SC603844)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LCDC FITNESS & DANCE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: L Collie



SECRETARY:



REGISTERED OFFICE: Unit 7, Newhailes Business Park
Newhailes Road
Musselburgh
East Lothian
EH21 6RH



REGISTERED NUMBER: SC603844 (Scotland)



ACCOUNTANTS: AGB Accounting & Tax Consultants Limited
27 Guardwell Crescent
Edinburgh
EH17 7JA



BANKERS: Barclays Bank plc
1 Churchill Place
London
E14 5HP

LCDC FITNESS & DANCE LTD (REGISTERED NUMBER: SC603844)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 38,397 38,200
Cash at bank and in hand 390 2,114
38,787 40,314
CREDITORS
Amounts falling due within one year 5 12,013 11,696
NET CURRENT ASSETS 26,774 28,618
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,774

28,618

CREDITORS
Amounts falling due after more than one
year

6

27,500

28,333
NET (LIABILITIES)/ASSETS (726 ) 285

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (826 ) 185
SHAREHOLDERS' FUNDS (726 ) 285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 20 September 2024 and were signed by:




L Collie - Director


LCDC FITNESS & DANCE LTD (REGISTERED NUMBER: SC603844)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

LCDC Fitness & Dance Ltd is a private company, limited by shares , registered in Scotland. 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 statement have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessments. In particular, in response to the COVID-19 pandemic, the Directors have tested their cash flow analysis to take account the impact on their business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the current adverse conditions, and the current resource available, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,200 15,200
Other debtors 23,197 23,000
38,397 38,200

LCDC FITNESS & DANCE LTD (REGISTERED NUMBER: SC603844)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 696 696
Other creditors 1,317 1,000
12,013 11,696

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 27,500 28,333

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100