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Company Registration No. 10668708 (England and Wales)
L. J. Integrated Services Limited Unaudited accounts for the year ended 29 February 2024
L. J. Integrated Services Limited Unaudited accounts Contents
Page
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L. J. Integrated Services Limited Company Information for the year ended 29 February 2024
Director
Mr L Jones
Company Number
10668708 (England and Wales)
Registered Office
3 Harford Close Penketh Warrington WA5 2JD
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
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L. J. Integrated Services Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
498,140 
511,418 
Current assets
Debtors
342,993 
198,170 
Cash at bank and in hand
525 
47,547 
343,518 
245,717 
Creditors: amounts falling due within one year
(366,016)
(227,752)
Net current (liabilities)/assets
(22,498)
17,965 
Net assets
475,642 
529,383 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
475,641 
529,382 
Shareholders' funds
475,642 
529,383 
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2024 and were signed on its behalf by
Mr L Jones Director Company Registration No. 10668708
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L. J. Integrated Services Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
L. J. Integrated Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10668708. The registered office is 3 Harford Close, Penketh, Warrington, WA5 2JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Plant & machinery
15% on reducing balance.
Motor vehicles
25% on reducing balance.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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L. J. Integrated Services Limited Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
410,669 
6,767 
187,817 
605,253 
Additions
- 
3,602 
14,425 
18,027 
At 29 February 2024
410,669 
10,369 
202,242 
623,280 
Depreciation
At 1 March 2023
- 
3,917 
89,918 
93,835 
Charge for the year
- 
968 
30,337 
31,305 
At 29 February 2024
- 
4,885 
120,255 
125,140 
Net book value
At 29 February 2024
410,669 
5,484 
81,987 
498,140 
At 28 February 2023
410,669 
2,850 
97,899 
511,418 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,915 
- 
Amounts due from group undertakings etc.
302,792 
165,900 
Accrued income and prepayments
25,286 
32,270 
342,993 
198,170 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,866 
- 
Trade creditors
591 
- 
Taxes and social security
227,369 
221,978 
Loans from directors
126,557 
37 
Accruals
5,633 
5,737 
366,016 
227,752 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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