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REGISTERED NUMBER: 04719840 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023

FOR

CHARLES LAMB PROFESSIONAL SERVICES LTD

CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CHARLES LAMB PROFESSIONAL SERVICES LTD

COMPANY INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023







DIRECTOR: C S Lamb





SECRETARY: E A Lamb





REGISTERED OFFICE: 3 Blacklands Crescent
Forest Row
East Sussex
RH18 5NN





REGISTERED NUMBER: 04719840 (England and Wales)





ACCOUNTANTS: Charles Lamb
Chartered Accountants
3 Blacklands Crescent
Forest Row
East Sussex
RH18 5NN

CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)

STATEMENT OF FINANCIAL POSITION
30 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 603 1,352
603 1,352

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 135,969 150,985
Cash at bank - 700
136,969 152,685
CREDITORS
Amounts falling due within one year 7 110,578 103,277
NET CURRENT ASSETS 26,391 49,408
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,994

50,760

CREDITORS
Amounts falling due after more than one
year

8

(8,750

)

(13,750

)

PROVISIONS FOR LIABILITIES (122 ) (292 )
NET ASSETS 18,122 36,718

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 18,072 36,668
SHAREHOLDERS' FUNDS 18,122 36,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 August 2023 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.

CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)

STATEMENT OF FINANCIAL POSITION - continued
30 AUGUST 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





C S Lamb - Director


CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023

1. STATUTORY INFORMATION

Charles Lamb Professional Services Ltd 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of eight years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

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.

CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 30 August 2023 150,000
AMORTISATION
At 1 September 2022
and 30 August 2023 150,000
NET BOOK VALUE
At 30 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 30 August 2023 5,823
DEPRECIATION
At 1 September 2022 4,471
Charge for period 749
At 30 August 2023 5,220
NET BOOK VALUE
At 30 August 2023 603
At 31 August 2022 1,352

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,091 978
Other debtors 128,878 150,007
135,969 150,985

CHARLES LAMB PROFESSIONAL SERVICES LTD (REGISTERED NUMBER: 04719840)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2022 TO 30 AUGUST 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,071 5,000
Trade creditors 11,740 11,686
Taxation and social security 80,337 66,719
Other creditors 10,430 19,872
110,578 103,277

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 8,750 13,750

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 August 2023 and the year ended 31 August 2022:

2023 2022
£    £   
C S Lamb
Balance outstanding at start of period 67,955 67,341
Amounts repaid (67,955 ) (67,341 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 48,361 67,955

The loan to the director bears interest at 2.25% on amounts due to the company, but is otherwise interest free. It is unsecured and repayable on demand.

10. RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £76,573 due from Heston Services Limited, a company incorporated in the UK and controlled by the director, which is unsecured, interest free and repayable on demand.