1 January 2023 false No description of principal activity Taxfiler 2024.5 11437154business:PrivateLimitedCompanyLtd2023-01-012024-06-30 114371542022-12-31 114371542023-01-012024-06-30 11437154business:AuditExempt-NoAccountantsReport2023-01-012024-06-30 11437154business:AbridgedAccounts2023-01-012024-06-30 114371542024-06-30 11437154business:Director12023-01-012024-06-30 114371542022-12-31 11437154core:WithinOneYear2024-06-30 11437154core:WithinOneYear2022-12-31 11437154core:AfterOneYear2024-06-30 11437154core:AfterOneYear2022-12-31 11437154core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 11437154core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 11437154core:SharePremiumcore:PreviouslyStatedAmount2024-06-30 11437154core:SharePremiumcore:PreviouslyStatedAmount2022-12-31 11437154core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 11437154core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 11437154core:PreviouslyStatedAmount2024-06-30 11437154core:PreviouslyStatedAmount2022-12-31 11437154business:SmallEntities2023-01-012024-06-30 11437154countries:EnglandWales2023-01-012024-06-30 114371542022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 11437154 (England and Wales)
Laiwa Communication Ltd Unaudited accounts for the period from 1 January 2023 to 30 June 2024
Laiwa Communication Ltd Unaudited accounts Contents
Page
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Laiwa Communication Ltd Company Information for the period from 1 January 2023 to 30 June 2024
Director
Lars Ingvald Wallden
Company Number
11437154 (England and Wales)
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Laiwa Communication Ltd Statement of financial position as at 30 June 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
543 
3,760 
Tangible assets
- 
1,655 
543 
5,415 
Current assets
Debtors
3,000 
21,892 
Cash at bank and in hand
3,129 
- 
6,129 
21,892 
Creditors: amounts falling due within one year
(52,268)
(26,673)
Net current liabilities
(46,139)
(4,781)
Total assets less current liabilities
(45,596)
634 
Creditors: amounts falling due after more than one year
(24,710)
(22,356)
Provisions for liabilities
Deferred tax
(314)
(314)
Net liabilities
(70,620)
(22,036)
Capital and reserves
Called up share capital
2 
2 
Share premium
134,999 
84,999 
Profit and loss account
(205,621)
(107,037)
Shareholders' funds
(70,620)
(22,036)
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 October 2024 and were signed on its behalf by
Lars Ingvald Wallden Director Company Registration No. 11437154
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Laiwa Communication Ltd Notes to the Accounts for the period from 1 January 2023 to 30 June 2024
1
Statutory information
Laiwa Communication Ltd is a private company, limited by shares, registered in England and Wales, registration number 11437154.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 January 2023 to 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 January 2023
10,728 
At 30 June 2024
10,728 
Amortisation
At 1 January 2023
6,968 
Charge for the period
3,217 
At 30 June 2024
10,185 
Net book value
At 30 June 2024
543 
At 31 December 2022
3,760 
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Laiwa Communication Ltd Notes to the Accounts for the period from 1 January 2023 to 30 June 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2023
8,553 
Additions
1,714 
At 30 June 2024
10,267 
Depreciation
At 1 January 2023
6,898 
Charge for the period
3,369 
At 30 June 2024
10,267 
Net book value
At 30 June 2024
- 
At 31 December 2022
1,655 
6
Average number of employees
During the period the average number of employees was 2 (2022: 2).
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