1 October 2023 false No description of principal activity Taxfiler 2024.6 13027103business:PrivateLimitedCompanyLtd2023-10-012024-09-30 130271032023-09-30 130271032023-10-012024-09-30 13027103business:AuditExemptWithAccountantsReport2023-10-012024-09-30 13027103business:FilletedAccounts2023-10-012024-09-30 130271032024-09-30 13027103business:Director12023-10-012024-09-30 13027103business:Director22023-10-012024-09-30 13027103business:RegisteredOffice2023-10-012024-09-30 130271032023-09-30 13027103core:WithinOneYear2024-09-30 13027103core:WithinOneYear2023-09-30 13027103core:AfterOneYear2024-09-30 13027103core:AfterOneYear2023-09-30 13027103core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 13027103core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 13027103core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 13027103core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 13027103core:PreviouslyStatedAmount2024-09-30 13027103core:PreviouslyStatedAmount2023-09-30 13027103business:SmallEntities2023-10-012024-09-30 13027103countries:EnglandWales2023-10-012024-09-30 13027103core:PlantMachinery2023-10-012024-09-30 13027103core:MotorVehicles2023-10-012024-09-30 13027103core:FurnitureFittings2023-10-012024-09-30 13027103core:PlantMachinery2023-09-30 13027103core:MotorVehicles2023-09-30 13027103core:FurnitureFittings2023-09-30 13027103core:PlantMachinery2024-09-30 13027103core:MotorVehicles2024-09-30 13027103core:FurnitureFittings2024-09-30 130271032022-10-012023-09-30 iso4217:GBP xbrli:pure
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
Page
- 2 -
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
- 3 -
Lord-brown & Harty Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
88,304 
104,166 
Current assets
Debtors
34,450 
15,213 
Cash at bank and in hand
64,174 
16,477 
98,624 
31,690 
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)
Net assets
66,581 
44,926 
Capital and reserves
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
- 4 -
Lord-brown & Harty Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
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.
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
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.
Presentation currency
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:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
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.
- 5 -
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 
Depreciation
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 
Net book value
At 30 September 2024
33,607 
46,277 
8,420 
88,304 
At 30 September 2023
41,512 
57,846 
4,808 
104,166 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
29,105 
11,424 
Accrued income and prepayments
5,345 
3,789 
34,450 
15,213 
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)
Accruals
500 
- 
61,901 
10,971 
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).
- 6 -