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REGISTERED NUMBER: 09715215 (England and Wales)














LAURDAN BUILDING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






LAURDAN BUILDING LTD (REGISTERED NUMBER: 09715215)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


LAURDAN BUILDING LTD

COMPANY INFORMATION
for the Year Ended 31 August 2024







DIRECTOR: R D Fitzgerald





REGISTERED OFFICE: 5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE





REGISTERED NUMBER: 09715215 (England and Wales)





ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE

LAURDAN BUILDING LTD (REGISTERED NUMBER: 09715215)

STATEMENT OF FINANCIAL POSITION
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 38,275 51,222

CURRENT ASSETS
Debtors 6 2,068 4,786
Cash at bank 33,660 109,046
35,728 113,832
CREDITORS
Amounts falling due within one year 7 12,577 27,136
NET CURRENT ASSETS 23,151 86,696
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,426

137,918

PROVISIONS FOR LIABILITIES 7,272 9,732
NET ASSETS 54,154 128,186

CAPITAL AND RESERVES
Called up, paid and allotted share capital 100 100
Retained earnings 54,054 128,086
SHAREHOLDERS' FUNDS 54,154 128,186

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LAURDAN BUILDING LTD (REGISTERED NUMBER: 09715215)

STATEMENT OF FINANCIAL POSITION - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2024 and were signed by:





R D Fitzgerald - Director


LAURDAN BUILDING LTD (REGISTERED NUMBER: 09715215)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Laurdan Building Limited 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Income recognition
Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

LAURDAN BUILDING LTD (REGISTERED NUMBER: 09715215)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 9,807 83,540 4,541 97,888
Additions 290 - - 290
At 31 August 2024 10,097 83,540 4,541 98,178
DEPRECIATION
At 1 September 2023 6,202 36,571 3,893 46,666
Charge for year 977 11,742 518 13,237
At 31 August 2024 7,179 48,313 4,411 59,903
NET BOOK VALUE
At 31 August 2024 2,918 35,227 130 38,275
At 31 August 2023 3,605 46,969 648 51,222

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,886
Other debtors 2,068 2,900
2,068 4,786

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,862 146
Taxation and social security 5,275 3,945
Other creditors 3,440 23,045
12,577 27,136

8. RELATED PARTY DISCLOSURES

The director operates a loan account with the company. During the year brought forward loans in aggregate of £10,868 were repaid by the company. At the year end the director was owed £140.