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REGISTERED NUMBER: 03480493 (England and Wales)















Lazarus & Associates Limited

Unaudited Financial Statements for the Year Ended 31 December 2023






Lazarus & Associates Limited (Registered number: 03480493)

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

Report of the Accountants 6

Lazarus & Associates Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J M Landells
Mrs L M Landells





REGISTERED OFFICE: 19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE





REGISTERED NUMBER: 03480493 (England and Wales)





ACCOUNTANTS: D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE

Lazarus & Associates Limited (Registered number: 03480493)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 930 1,562

CURRENT ASSETS
Debtors 5 28,547 105,682
Cash at bank 927,046 360,374
955,593 466,056
CREDITORS
Amounts falling due within one year 6 612,384 265,052
NET CURRENT ASSETS 343,209 201,004
TOTAL ASSETS LESS CURRENT
LIABILITIES

344,139

202,566

CREDITORS
Amounts falling due after more than one year 7 19,104 28,891
NET ASSETS 325,035 173,675

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 324,035 172,675
SHAREHOLDERS' FUNDS 325,035 173,675

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 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.

Lazarus & Associates Limited (Registered number: 03480493)

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 Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by:





J M Landells - Director


Lazarus & Associates Limited (Registered number: 03480493)

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


1. STATUTORY INFORMATION

Lazarus & Associates 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 3 years

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 1,896
DEPRECIATION
At 1 January 2023 334
Charge for year 632
At 31 December 2023 966
NET BOOK VALUE
At 31 December 2023 930
At 31 December 2022 1,562

Lazarus & Associates Limited (Registered number: 03480493)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,762 105,430
Other debtors 1,785 252
28,547 105,682

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,009 10,000
Trade creditors 62,102 132,943
Taxation and social security 97,030 70,165
Other creditors 443,243 51,944
612,384 265,052

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 19,099 28,886
Amounts owed to group undertakings 5 5
19,104 28,891

8. CONTINGENT LIABILITIES

It is a contractual obligation upon the company to provide a bank guarantee in respect of the satisfactory supply and performance of specified raw materials, for the duration of the contractual warranty period. The exposure on those guarantees at 31 December 2023 is £Nil (2022 £Nil). Such guarantees are partly supported by guarantees back from the supplier.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Keelex 366 Limited.

The ultimate controlling party is J M Landells.

Lazarus & Associates Limited

Report of the Accountants to the Directors of
Lazarus & Associates Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE


26 September 2024