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Company Registration No. 13152164 (England and Wales)
KIOSK ON LAPWING LTD Unaudited accounts for the year ended 30 April 2024
KIOSK ON LAPWING LTD Unaudited accounts Contents
Page
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KIOSK ON LAPWING LTD Company Information for the year ended 30 April 2024
Director
Jemma Christine O'BRIEN
Company Number
13152164 (England and Wales)
Registered Office
99 LAPWING LANE MANCHESTER M20 6UT ENGLAND
Accountants
Lams Accountants 20 Burton Road Didsbury Manchester Greater Manchester M20 3ED
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KIOSK ON LAPWING LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,306 
15,387 
Current assets
Debtors
3,979 
3,039 
Cash at bank and in hand
13,490 
10,915 
17,469 
13,954 
Creditors: amounts falling due within one year
(17,832)
(24,408)
Net current liabilities
(363)
(10,454)
Net assets
13,943 
4,933 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,843 
4,833 
Shareholders' funds
13,943 
4,933 
For the year ending 30 April 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 her 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 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 7 November 2024 and were signed on its behalf by
Jemma Christine O'BRIEN Director Company Registration No. 13152164
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KIOSK ON LAPWING LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
KIOSK ON LAPWING LTD is a private company, limited by shares, registered in England and Wales, registration number 13152164. The registered office is 99 LAPWING LANE, MANCHESTER, M20 6UT, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
15% reducing Balance
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
17,829 
976 
- 
18,805 
Additions
750 
- 
716 
1,466 
At 30 April 2024
18,579 
976 
716 
20,271 
Depreciation
At 1 May 2023
3,115 
303 
- 
3,418 
Charge for the year
2,263 
135 
149 
2,547 
At 30 April 2024
5,378 
438 
149 
5,965 
Net book value
At 30 April 2024
13,201 
538 
567 
14,306 
At 30 April 2023
14,714 
673 
- 
15,387 
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KIOSK ON LAPWING LTD Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,329 
3,039 
Accrued income and prepayments
650 
- 
3,979 
3,039 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,895 
2,208 
Trade creditors
(17)
740 
Taxes and social security
2,677 
(599)
Proposed dividends
2,000 
2,000 
Other creditors
7,260 
8,959 
Loans from directors
(66)
11,100 
Accruals
83 
- 
17,832 
24,408 
7
Average number of employees
During the year the average number of employees was 5 (2023: 6).
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