Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC584622 Mr Lluis Dalmau iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC584622 2023-01-31 SC584622 2024-01-31 SC584622 2023-02-01 2024-01-31 SC584622 frs-core:CurrentFinancialInstruments 2024-01-31 SC584622 frs-core:Non-currentFinancialInstruments 2024-01-31 SC584622 frs-core:ComputerEquipment 2024-01-31 SC584622 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC584622 frs-core:ComputerEquipment 2023-01-31 SC584622 frs-core:MotorVehicles 2024-01-31 SC584622 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC584622 frs-core:MotorVehicles 2023-01-31 SC584622 frs-core:PlantMachinery 2024-01-31 SC584622 frs-core:PlantMachinery 2023-02-01 2024-01-31 SC584622 frs-core:PlantMachinery 2023-01-31 SC584622 frs-core:ShareCapital 2024-01-31 SC584622 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC584622 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC584622 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC584622 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC584622 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC584622 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC584622 frs-bus:Director1 2023-02-01 2024-01-31 SC584622 frs-countries:EnglandWales 2023-02-01 2024-01-31 SC584622 2022-01-31 SC584622 2023-01-31 SC584622 2022-02-01 2023-01-31 SC584622 frs-core:CurrentFinancialInstruments 2023-01-31 SC584622 frs-core:Non-currentFinancialInstruments 2023-01-31 SC584622 frs-core:ShareCapital 2023-01-31 SC584622 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC584622
Lcd Heating & Gas Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Footprints Accountancy
CIMA
24 Gander Lane
Barlborough
Chesterfield
S43 4PZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC584622
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,081 6,880
1,081 6,880
CURRENT ASSETS
Stocks 5 1,000 -
Debtors 6 1,435 17,606
Cash at bank and in hand 7,865 16,780
10,300 34,386
Creditors: Amounts Falling Due Within One Year 7 (52,155 ) (40,089 )
NET CURRENT ASSETS (LIABILITIES) (41,855 ) (5,703 )
TOTAL ASSETS LESS CURRENT LIABILITIES (40,774 ) 1,177
Creditors: Amounts Falling Due After More Than One Year 8 (19,507 ) (25,210 )
NET LIABILITIES (60,281 ) (24,033 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (60,381 ) (24,133 )
SHAREHOLDERS' FUNDS (60,281) (24,033)
Page 1
Page 2
For the year ending 31 January 2024 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
Mr Lluis Dalmau
Director
1 October 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
Lcd Heating & Gas Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC584622 . The registered office is Unit 8 31 Clyde Street, Clydebank, G81 1PF.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 3,440 26,000 3,189 32,629
Disposals - (26,000 ) - (26,000 )
As at 31 January 2024 3,440 - 3,189 6,629
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 February 2023 2,750 20,373 2,626 25,749
Provided during the period 172 - - 172
Disposals - (20,373 ) - (20,373 )
As at 31 January 2024 2,922 - 2,626 5,548
Net Book Value
As at 31 January 2024 518 - 563 1,081
As at 1 February 2023 690 5,627 563 6,880
5. Stocks
2024 2023
£ £
Stock 1,000 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,435 1,369
Director's loan account - 16,237
1,435 17,606
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,347 7,903
Bank loans and overdrafts 12,480 12,480
Corporation tax - 3,278
Other taxes and social security 1,609 3,308
VAT 14,007 4,900
Other creditors 10,251 8,220
Director's loan account 4,461 -
52,155 40,089
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 19,507 25,210
19,507 25,210
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4