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Registered number: 12296035
Laumayrose Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Xeinadin South Wales & West Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12296035
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,659 36,083
24,659 36,083
CURRENT ASSETS
Stocks 5 5,355 4,750
Debtors 6 49,892 85,938
Cash at bank and in hand 27,756 71,654
83,003 162,342
Creditors: Amounts Falling Due Within One Year 7 (78,980 ) (101,589 )
NET CURRENT ASSETS (LIABILITIES) 4,023 60,753
TOTAL ASSETS LESS CURRENT LIABILITIES 28,682 96,836
Creditors: Amounts Falling Due After More Than One Year 8 - (60,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,711 ) (4,366 )
NET ASSETS 24,971 32,470
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 24,871 32,370
SHAREHOLDERS' FUNDS 24,971 32,470
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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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tom Beynon
Director
Mrs Sian Beynon
Director
28/08/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Laumayrose Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12296035 . The registered office is Celtic House, Caxton Place, Pentwyn, Cardiff, CF23 8HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 19)
5 19
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2022 27,814 20,663 5,250 20,106
Disposals - - (5,250 ) -
As at 30 November 2023 27,814 20,663 - 20,106
...CONTINUED
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Depreciation
As at 1 December 2022 14,707 10,434 2,353 10,660
Provided during the period 3,277 2,557 - 2,362
Disposals - - (2,353 ) -
As at 30 November 2023 17,984 12,991 - 13,022
Net Book Value
As at 30 November 2023 9,830 7,672 - 7,084
As at 1 December 2022 13,107 10,229 2,897 9,446
Computer Equipment Total
£ £
Cost
As at 1 December 2022 957 74,790
Disposals - (5,250 )
As at 30 November 2023 957 69,540
Depreciation
As at 1 December 2022 553 38,707
Provided during the period 331 8,527
Disposals - (2,353 )
As at 30 November 2023 884 44,881
Net Book Value
As at 30 November 2023 73 24,659
As at 1 December 2022 404 36,083
5. Stocks
2023 2022
£ £
Stock 5,355 4,750
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 13,335 85,938
Amounts owed by other participating interests 36,557 -
49,892 85,938
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,358 6,744
Corporation tax - 174
Other taxes and social security 1,506 1,384
VAT 15,796 6,214
Other creditors 274 314
Pension creditors - 160
Accrued expenses 7,727 8,239
Directors' loan accounts 1,319 11,803
Amounts owed to related parties 47,000 66,557
78,980 101,589
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account - 60,000
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.00 each 50 50
50 Ordinary B shares of £ 1.00 each 50 50
100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 11,000 11,000
Later than one year and not later than five years 33,000 44,000
44,000 55,000
11. Related Party Transactions
The Directors
During the year the directors used the company current account to record amounts due to them and drawn by them. At the year end, the balance owed to the directors was £1,319  (2022: £71,803). Of this, £Nil is considered repayable in more than one year (2022: £60,000).
The directors of the company are also directors of Roselaumay Ltd. The company traded with Roselaumay Ltd on normal commercial terms and recharged costs totalling £11,171 (2022: £18,000). At the year end, the balance owed to the company was £36,557 (2022: £36,557 owed by the company).
During the year the company made a loan totalling £7,000 to a partnership which both directors are partners of. The loan in interest free and repayable on demand. The balance outstanding at the year end was £37,000 (2022: £30,000l). 
12. Ultimate Controlling Party
The company is jointly controlled by Mr T Beynon & Mrs S Beynon .
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