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Registered number: SC734605
Laldy Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
D Napier Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC734605
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,344 47,188
36,344 47,188
CURRENT ASSETS
Debtors 5 5,059 540
Cash at bank and in hand 5,560 3,686
10,619 4,226
Creditors: Amounts Falling Due Within One Year 6 (62,028 ) (64,018 )
NET CURRENT ASSETS (LIABILITIES) (51,409 ) (59,792 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,065 ) (12,604 )
NET LIABILITIES (15,065 ) (12,604 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (15,067 ) (12,606 )
SHAREHOLDERS' FUNDS (15,065) (12,604)
Page 1
Page 2
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Charles Boisseau
Director
13th January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Laldy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC734605 . The registered office is 63 Dublin Street, Edinburgh, EH3 6NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 - 58,035 1,135 59,170
Additions 138 - 1,542 1,680
As at 30 June 2024 138 58,035 2,677 60,850
Depreciation
As at 1 July 2023 - 11,607 375 11,982
Provided during the period 34 11,607 883 12,524
As at 30 June 2024 34 23,214 1,258 24,506
Net Book Value
As at 30 June 2024 104 34,821 1,419 36,344
As at 1 July 2023 - 46,428 760 47,188
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Page 4
5. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Trade debtors 5,059 540
6. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Trade creditors 299 (2 )
VAT 1,734 636
Other creditors 2,288 -
Accruals and deferred income 600 600
Directors' loan accounts 57,107 62,784
62,028 64,018
7. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4