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REGISTERED NUMBER: 10270093 (England and Wales)











Unaudited Financial Statements

for the Year Ended

31 July 2024

for

LJS BUTTIES LTD

LJS BUTTIES LTD (Registered number: 10270093)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


LJS BUTTIES LTD

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Miss J Wilkinson





REGISTERED OFFICE: 87 Tottington Road
Bury
Lancashire
BL8 1LN





REGISTERED NUMBER: 10270093 (England and Wales)





ACCOUNTANTS: Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT

LJS BUTTIES LTD (Registered number: 10270093)

Statement of Financial Position
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 3,140 4,187
3,141 4,188

CURRENT ASSETS
Stocks 650 675
Cash at bank and in hand 10,138 18,129
10,788 18,804
CREDITORS
Amounts falling due within one year 6 12,241 18,656
NET CURRENT (LIABILITIES)/ASSETS (1,453 ) 148
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,688

4,336

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,687 4,335
1,688 4,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

LJS BUTTIES LTD (Registered number: 10270093)

Statement of Financial Position - continued
31 July 2024


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 14 October 2024 and were signed by:





Miss J Wilkinson - Director


LJS BUTTIES LTD (Registered number: 10270093)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

LJS BUTTIES LTD 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.


LJS BUTTIES LTD (Registered number: 10270093)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 14,000
AMORTISATION
At 1 August 2023
and 31 July 2024 13,999
NET BOOK VALUE
At 31 July 2024 1
At 31 July 2023 1

LJS BUTTIES LTD (Registered number: 10270093)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 20,802
DEPRECIATION
At 1 August 2023 16,615
Charge for year 1,047
At 31 July 2024 17,662
NET BOOK VALUE
At 31 July 2024 3,140
At 31 July 2023 4,187

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 4,800 7,185
Taxation and social security 1,501 2,034
Other creditors 5,940 9,437
12,241 18,656