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LOX MANAGEMENT CONSULTANCY LIMITED

Registered Number
09635905
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LOX MANAGEMENT CONSULTANCY LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

LOCHHEAD, Alan John
LOCHHEAD, Christine Eileen

Registered Address

Osborne House
14 East Street
Tewkesbury
GL20 5NR

Registered Number

09635905 (England and Wales)
LOX MANAGEMENT CONSULTANCY LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3180402
180402
Current assets
Debtors16,28811,948
Cash at bank and on hand14217,017
16,43028,965
Creditors amounts falling due within one year4(16,526)(23,216)
Net current assets (liabilities)(96)5,749
Total assets less current liabilities846,151
Provisions for liabilities5(77)(76)
Net assets76,075
Capital and reserves
Called up share capital22
Profit and loss account56,073
Shareholders' funds76,075
The financial statements were approved and authorised for issue by the Board of Directors on 12 January 2025, and are signed on its behalf by:
LOCHHEAD, Alan John
Director
Registered Company No. 09635905
LOX MANAGEMENT CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 236592,0662,725
Additions-223223
At 30 April 246592,2892,948
Depreciation and impairment
At 01 May 235441,7792,323
Charge for year115330445
At 30 April 246592,1092,768
Net book value
At 30 April 24-180180
At 30 April 23115287402
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables582-
Taxation and social security9,84522,715
Other creditors-1
Accrued liabilities and deferred income6,099500
Total16,52623,216
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7776
Total7776