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LBA Building Construction Ltd

Registered Number
09122703
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

LBA Building Construction Ltd
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

L A Hristov

Registered Address

100 Hillcross Avenue
Morden
SM4 4EG

Registered Number

09122703 (England and Wales)
LBA Building Construction Ltd
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3581-
581-
Current assets
Debtors1,1082,346
Cash at bank and on hand39,24980,129
40,35782,475
Creditors amounts falling due within one year(15,188)(37,315)
Net current assets (liabilities)25,16945,160
Total assets less current liabilities25,75045,160
Net assets25,75045,160
Capital and reserves
Called up share capital100100
Profit and loss account25,65045,060
Shareholders' funds25,75045,160
The financial statements were approved and authorised for issue by the Director on 11 January 2025, and are signed on its behalf by:
L A Hristov
Director
Registered Company No. 09122703
LBA Building Construction Ltd
Notes to the Financial Statements
for the year ended 31 July 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
Additions775
At 31 July 24775
Depreciation and impairment
Charge for year194
At 31 July 24194
Net book value
At 31 July 24581
At 31 July 23-