Company Registration No. 13027103 (England and Wales)
Lord-brown & Harty Limited
Unaudited accounts
for the year ended 30 September 2024
Lord-brown & Harty Limited
Unaudited accounts
Contents
Lord-brown & Harty Limited
Company Information
for the year ended 30 September 2024
Directors
Jonathen David Harty
Christopher James Lord-Brown
Company Number
13027103 (England and Wales)
Registered Office
Shift Works
Royal House 14 Upper Northgate Street
Chester
Cheshire
CH1 4EE
England
Lord-brown & Harty Limited
Statement of financial position
as at 30 September 2024
Tangible assets
88,304
104,166
Cash at bank and in hand
64,174
16,477
Creditors: amounts falling due within one year
(61,901)
(10,971)
Net current assets
36,723
20,719
Total assets less current liabilities
125,027
124,885
Creditors: amounts falling due after more than one year
(48,054)
(68,055)
Provisions for liabilities
Deferred tax
(10,392)
(11,904)
Called up share capital
1,000
1,000
Profit and loss account
65,581
43,926
Shareholders' funds
66,581
44,926
For the year ending 30 September 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 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 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 of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by
Jonathen David Harty
Director
Company Registration No. 13027103
Lord-brown & Harty Limited
Notes to the Accounts
for the year ended 30 September 2024
Lord-brown & Harty Limited is a private company, limited by shares, registered in England and Wales, registration number 13027103. The registered office is Shift Works, Royal House 14 Upper Northgate Street, Chester, Cheshire, CH1 4EE, England.
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.
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.
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
Lord-brown & Harty Limited
Notes to the Accounts
for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2023
60,818
83,605
8,246
152,669
Additions
498
-
5,716
6,214
At 30 September 2024
61,316
83,605
13,962
158,883
At 1 October 2023
19,306
25,759
3,438
48,503
Charge for the year
8,403
11,569
2,104
22,076
At 30 September 2024
27,709
37,328
5,542
70,579
At 30 September 2024
33,607
46,277
8,420
88,304
At 30 September 2023
41,512
57,846
4,808
104,166
Amounts falling due within one year
Trade debtors
29,105
11,424
Accrued income and prepayments
5,345
3,789
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
21,750
15,339
Taxes and social security
33,904
3,771
Other creditors
1,975
1,778
Loans from directors
3,772
(9,917)
7
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
48,054
68,055
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).