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REGISTERED NUMBER: SC623231 (Scotland)















Financial Statements For The Year Ended 30 March 2024

for

LCD Bookkeeping Services Ltd

LCD Bookkeeping Services Ltd (Registered number: SC623231)






Contents of the Financial Statements
For The Year Ended 30 March 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 3


LCD Bookkeeping Services Ltd

Company Information
For The Year Ended 30 March 2024







DIRECTOR: L C Dickson





REGISTERED OFFICE: 12 Edzell Drive
Newton Mearns
Glasgow
G77 5QU





REGISTERED NUMBER: SC623231 (Scotland)





ACCOUNTANTS: Robb Ferguson Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

LCD Bookkeeping Services Ltd (Registered number: SC623231)

Abridged Statement of Financial Position
30 March 2024

2024 2023
£    £   
CURRENT ASSETS
Debtors 25,314 26,952
Cash at bank 171 2,255
25,485 29,207
CREDITORS
Amounts falling due within one year 24,471 28,962
NET CURRENT ASSETS 1,014 245
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,014

245

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,013 244
1,014 245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2024 and were signed by:




L C Dickson - Director


LCD Bookkeeping Services Ltd (Registered number: SC623231)

Notes to the Financial Statements
For The Year Ended 30 March 2024

1. STATUTORY INFORMATION

LCD Bookkeeping Services Ltd is a private company, limited by shares , registered in Scotland. 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 (£).


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.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

LCD Bookkeeping Services Ltd (Registered number: SC623231)

Notes to the Financial Statements - continued
For The Year Ended 30 March 2024

4. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2024 and 30 March 2023:

2024 2023
£    £   
L C Dickson
Balance outstanding at start of year 7,999 11,201
Amounts advanced 45,185 37,341
Amounts repaid (37,750 ) (40,543 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,434 7,999

5. RELATED PARTY DISCLOSURES

Included within trade debtors at 30 March 2024 is an amount due to UK Structural Systems Limited of £3,300
(2023 - £1,200) a company which is owned and controlled by a close family member.

Included within accruals at 30 March 2024 is an amount due to Arcwled (Property) Ltd. of £5,330 (2023 -
£5,280) a company which is under common control.

The above amounts are unsecured, interest free and repayable upon demand.