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LAWRENCE & PINKERTON LIMITED

Registered Number
07659033
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

LAWRENCE & PINKERTON LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

LAWRENCE, Mark John
PINKERTON, Stuart Andrew

Registered Address

Fulford Lodge
1 Heslington Lane
York
YO10 4HW

Registered Number

07659033 (England and Wales)
LAWRENCE & PINKERTON LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3208,500208,500
Tangible assets417,55533,554
226,055242,054
Current assets
Stocks7,5007,500
Debtors-1,167
Cash at bank and on hand14,38812,618
21,88821,285
Creditors amounts falling due within one year5(99,356)(124,594)
Net current assets (liabilities)(77,468)(103,309)
Total assets less current liabilities148,587138,745
Creditors amounts falling due after one year6(43,299)(71,650)
Net assets105,28867,095
Capital and reserves
Called up share capital100100
Profit and loss account105,18866,995
Shareholders' funds105,28867,095
The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2024, and are signed on its behalf by:
LAWRENCE, Mark John
Director
PINKERTON, Stuart Andrew
Director

Registered Company No. 07659033
LAWRENCE & PINKERTON LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The address of the registered office is Fulford Lodge, 1 Heslington Lane, Fulford, York, YO10 4HW.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
In March 2020 the UK was impacted by the outbreak of Covid-19. The Government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a a a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatments uncompleted at the year end date is recognised by reference to the stage of completion.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 10% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Straight line (years)
Office Equipment20
Impairment of non-financial assets policy
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.Average number of employees
The average number of persons employed by the company during the year amounted to 8 (2023: 9).

20242023
Average number of employees during the year89
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 23695,000695,000
At 31 August 24695,000695,000
Amortisation and impairment
At 01 September 23486,500486,500
At 31 August 24486,500486,500
Net book value
At 31 August 24208,500208,500
At 31 August 23208,500208,500
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 23164,216164,216
At 31 August 24164,216164,216
Depreciation and impairment
At 01 September 23130,662130,662
Charge for year15,99915,999
At 31 August 24146,661146,661
Net book value
At 31 August 2417,55517,555
At 31 August 2333,55433,554
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,4786,933
Bank borrowings and overdrafts2,780-
Taxation and social security88,59672,602
Other creditors1,50245,059
Total99,356124,594
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts43,29971,650
Total43,29971,650
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
LAWRENCE, Mark John40,908100,616140,881643
PINKERTON, Stuart Andrew334146,616146,091859
41,242247,232286,9721,502