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REGISTERED NUMBER: 06655681 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LANDWOOD COMMERCIAL (MANCHESTER) LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2024







Directors: Mrs H C Jude
Mr M Bailey
Mr R J Parkinson
Mr J E Ashworth
Mrs K Lay





Secretary: Ms S Pendlebury





Registered office: Lancaster Buildings
77 Deansgate
Manchester
M3 2BW





Registered number: 06655681 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Balance Sheet
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,615 7,018
Tangible assets 5 23,711 21,864
Investments 6 400 400
29,726 29,282

CURRENT ASSETS
Debtors 7 382,871 457,542
Cash at bank and in hand 711,505 244,671
1,094,376 702,213
CREDITORS
Amounts falling due within one year 8 637,738 587,222
NET CURRENT ASSETS 456,638 114,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

486,364

144,273

PROVISIONS FOR LIABILITIES 9 7,331 7,219
NET ASSETS 479,033 137,054

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 478,833 136,854
SHAREHOLDERS' FUNDS 479,033 137,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2025 and were signed on its behalf by:





Mr M Bailey - Director


LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Landwood Commercial (Manchester) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised at 20% reducing balance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 24 ) .

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 August 2023
and 31 July 2024 12,177
AMORTISATION
At 1 August 2023 5,159
Amortisation for year 1,403
At 31 July 2024 6,562
NET BOOK VALUE
At 31 July 2024 5,615
At 31 July 2023 7,018

5. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 August 2023 46,909
Additions 7,013
At 31 July 2024 53,922
DEPRECIATION
At 1 August 2023 25,045
Charge for year 5,166
At 31 July 2024 30,211
NET BOOK VALUE
At 31 July 2024 23,711
At 31 July 2023 21,864

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2023
and 31 July 2024 400
NET BOOK VALUE
At 31 July 2024 400
At 31 July 2023 400

Investments held at the Year End relate to LWA Manchester Limited. Which is a wholly owned subsidiary.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 299,884 348,402
Other debtors 82,987 109,140
382,871 457,542

LANDWOOD COMMERCIAL (MANCHESTER) LIMITED (REGISTERED NUMBER: 06655681)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 62,312 19,662
Amounts owed to group undertakings 158,098 233,761
Taxation and social security 319,054 213,569
Other creditors 98,274 120,230
637,738 587,222

9. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 7,331 7,219

Deferred
tax
£   
Balance at 1 August 2023 7,219
Provided during year 112
Balance at 31 July 2024 7,331

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
200 Ordinary 1 200 200