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Registered number: 10730671










L & P SOFTWARE SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
L & P SOFTWARE SERVICES LIMITED
REGISTERED NUMBER: 10730671

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Fixed assets
  
277,138
277,138

Current assets
  
168,035
168,035

Creditors: amounts falling due within one year
 5 
(395,972)
(395,972)

Net current liabilities
  
 
 
(227,937)
 
 
(227,937)

Total assets less current liabilities
  
49,201
49,201

Creditors: amounts falling due after more than one year
 6 
(69,500)
(69,500)

  

Net liabilities
  
(20,299)
(20,299)


  

Capital and reserves
  
(20,299)
(20,299)


Page 1

 
L & P SOFTWARE SERVICES LIMITED
REGISTERED NUMBER: 10730671
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Duncan Patrick Hughes
Director

Date: 23 December 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
L & P SOFTWARE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

L&P Software Services Limited is a private limited company, limited by shares, incorporated in England and Wales. The address of the registered office is 3-5 Birchall Street, Liverpool, L20 8PD. The company number is 10730671. The principal activity of the company is that of a holding company.
These financial statements present information about the company as an individual undertaking. 
The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
L & P SOFTWARE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
277,138



At 31 December 2023
277,138




The following were subsidiary undertakings of the company:
L&P Systems Limited, Irish Company number 176519 (100% holding)
L&P Trustee Services UK Limited, UK Company number 03381647 (100% holding).

Page 4

 
L & P SOFTWARE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
167,238
167,238

167,238
167,238


2023
2022
£
£

Due within one year

Other debtors
797
797

797
797



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
234,798
234,798

Other creditors
161,174
161,174

395,972
395,972



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Amounts owed to group undertakings
69,500
69,500

69,500
69,500


 
Page 5