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Registered Number: 09553545
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 April 2024

for

L&T PATIENT TRANSPORT SERVICES LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 973,746    634,519 
Investments 4 100   
973,846    634,519 
Current assets      
Debtors 678,313    570,694 
Cash at bank and in hand 125,383    113,369 
803,696    684,063 
Creditors: amount falling due within one year (598,893)   (464,628)
Net current assets 204,803    219,435 
 
Total assets less current liabilities 1,178,649    853,954 
Creditors: amount falling due after more than one year (401,554)   (310,686)
Provisions for liabilities (8,421)   (1,261)
Net assets 768,674    542,007 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 768,673    542,006 
Shareholders' funds 768,674    542,007 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 20 June 2024 and were signed on its behalf by:


-------------------------------
Tatenda Makombe
Director
1
General Information
L&T PATIENT TRANSPORT SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09553545, registration address Cousins House 1 - 3, Reading Road, Eversley, Hook, RG27 0RP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Land and Buildings 20 Straight Line
Motor Vehicles 5 Straight Line
Computer Equipment 5 Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £   £
At 01 May 2023 476,386    2,318    36,486    333,017    848,207 
Additions 489,248    1,587    9,737      500,572 
Disposals (28,053)         (28,053)
At 30 April 2024 937,581    3,905    46,223    333,017    1,320,726 
Depreciation
At 01 May 2023 157,144    935    17,207    38,402    213,688 
Charge for year 120,098    600    8,037    17,589    146,324 
On disposals (13,032)         (13,032)
At 30 April 2024 264,210    1,535    25,244    55,991    346,980 
Net book values
Closing balance as at 30 April 2024 673,371    2,370    20,979    277,026    973,746 
Opening balance as at 01 May 2023 319,242    1,383    19,279    294,615    634,519 

The net book value of Land and Buildings includes £ 277,026 (2023 £294,615) in respect of assets leased under finance leases or hire purchase contracts.

4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2023  
Additions 100    100 
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2024 100    100 

2