1 December 2022 v2024.61.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP129934522022-12-012023-11-30129934522023-11-30129934522022-11-3012993452core:WithinOneYear2023-11-3012993452core:WithinOneYear2022-11-3012993452core:ShareCapital2023-11-3012993452core:ShareCapital2022-11-3012993452core:RetainedEarningsAccumulatedLosses2023-11-3012993452core:RetainedEarningsAccumulatedLosses2022-11-3012993452bus:Director12022-12-012023-11-3012993452bus:RegisteredOffice2022-12-012023-11-3012993452core:OfficeEquipment2022-12-012023-11-3012993452core:FurnitureFittings2022-12-012023-11-3012993452core:MotorVehicles2022-12-012023-11-30129934522021-12-012022-11-3012993452core:PlantMachinery2022-12-0112993452core:PlantMachinery2022-12-012023-11-3012993452core:PlantMachinery2023-11-3012993452core:PlantMachinery2022-11-3012993452core:AdditionsToInvestments2023-11-3012993452core:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments2023-11-3012993452core:CostValuation2023-11-301299345212022-12-012023-11-3012993452countries:EnglandWales2022-12-012023-11-3012993452bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3012993452bus:PrivateLimitedCompanyLtd2022-12-012023-11-3012993452bus:SmallEntities2022-12-012023-11-3012993452bus:FullAccounts2022-12-012023-11-30
Company registration number:
12993452
Lemart PMC Ltd
Unaudited Filleted Financial Statements for the year ended
30 November 2023
Lemart PMC Ltd
Statement of Financial Position
30 November 2023
20232022
Note££
Fixed assets    
Tangible assets 5
22,299
 
1,744
 
Investments 6
140,000
  -  
162,299
 
1,744
 
Current assets    
Debtors 7
3,140
 
3,634
 
Cash at bank and in hand
191,871
 
275,181
 
195,011
 
278,815
 
Creditors: amounts falling due within one year 8
(146,418
)
(169,761
)
Net current assets
48,593
 
109,054
 
Total assets less current liabilities 210,892   110,798  
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
210,890
 
110,796
 
Shareholders funds
210,892
 
110,798
 
For the year ending
30 November 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
27 November 2024
, and are signed on behalf of the board by:
Mr L Martin
Director
Company registration number:
12993452
Lemart PMC Ltd
Notes to the Financial Statements
Year ended
30 November 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Bramhall House, 14 Ack Lane East
,
Bramhall
,
Stockport
,
SK7 2BY
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
20% Straight Line
Fixtures and fittings
20% Straight Line
Motor vehicles
20% Reducing Balance

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2022:
2
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2022
2,564
 
Additions
27,996
 
At
30 November 2023
30,560
 
Depreciation  
At
1 December 2022
820
 
Charge
7,441
 
At
30 November 2023
8,261
 
Carrying amount  
At
30 November 2023
22,299
 
At 30 November 2022
1,744
 

6 Investments

Other investments other than loansOther investmentsTotal
£££
Cost      
At
1 December 2022
-   -   -  
Additions
40,000
  -  
40,000
 
Transfers -  
100,000
 
100,000
 
At
30 November 2023
40,000
 
100,000
 
140,000
 
Impairment      
At
1 December 2022
and
30 November 2023
-   -   -  
Carrying amount      
At
30 November 2023
40,000
 
100,000
 
140,000
 
At 30 November 2022 -   -   -  

7 Debtors

20232022
££
Other debtors
3,140
 
3,634
 

8 Creditors: amounts falling due within one year

20232022
££
Taxation and social security
62,613
 
4,371
 
Other creditors
83,805
 
165,390
 
146,418
 
169,761