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Registered Number: 13568192
England and Wales

 

 

 

LH ACCOUNTANTS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Director R Liddle-Howden
Registered Number 13568192
Registered Office 5 King Street
Hornsea
HU18 1RD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 5,026    6,701 
Tangible fixed assets 4 379   
5,405    6,701 
Current assets      
Stocks 5 6,041   
Debtors 6 1,779    537 
Cash at bank and in hand 284    581 
8,104    1,118 
Creditors: amount falling due within one year 7 (5,365)   (7,436)
Net current assets 2,739    (6,318)
 
Total assets less current liabilities 8,144    383 
Net assets 8,144    383 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 8,044    283 
Shareholders' funds 8,144    383 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 October 2024 and were signed by:


-------------------------------
R Liddle-Howden
Director
2
General Information
LH Accountants Ltd is a private company, limited by shares, registered in England and Wales, registration number 13568192, registration address 5 King Street, Hornsea, HU18 1RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 years Straight Line
Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value. 
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2023 8,376    8,376 
Additions  
Disposals  
At 31 January 2024 8,376    8,376 
Amortisation
At 01 February 2023 1,675    1,675 
Charge for year 1,675    1,675 
On disposals  
At 31 January 2024 3,350    3,350 
Net book values
At 31 January 2024 5,026    5,026 
At 31 January 2023 6,701    6,701 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 February 2023  
Additions 569    569 
Disposals  
At 31 January 2024 569    569 
Depreciation
At 01 February 2023  
Charge for year 190    190 
On disposals  
At 31 January 2024 190    190 
Net book values
Closing balance as at 31 January 2024 379    379 
Opening balance as at 01 February 2023  


5.

Stocks

2024
£
  2023
£
Work in Progress 6,041   
6,041   

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,650   
Other Debtors 129    537 
1,779    537 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   112 
Taxation and Social Security 1,965    66 
Other Creditors 3,400    7,258 
5,365    7,436 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

9.

Director’s loan

Director's transactions

Included in other creditors falling due within one year is an amount of £3,399 (2023 £7,257) due to the director of the company.
3