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Registered Number: 06213821
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 April 2024

for

L G BUILDING & DESIGN LIMITED

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of L G Building & Design Limited for the year ended 30 April 2024 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of L G Building & Design Limited, as a body, in accordance with the terms of our engagement letter dated 22 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of L G Building & Design Limited and state those matters that we have agreed to state to the Board ofs of L G Building & Design Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L G Building & Design Limited and its members as a body for our work or for this report.

It is your duty to ensure that L G Building & Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of L G Building & Design Limited. You consider that L G Building & Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of L G Building & Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
22 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 16,786    33,640 
16,786    33,640 
Current assets      
Debtors: amounts falling due within one year 9,154    40,796 
Cash at bank and in hand 15,608    50,139 
24,762    90,935 
Creditors: amount falling due within one year (77,453)   (116,804)
Net current assets (52,691)   (25,869)
 
Total assets less current liabilities (35,905)   7,771 
Creditors: amount falling due after more than one year (1,517)   (6,486)
Net assets (37,422)   1,285 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (37,522)   1,185 
Shareholders' funds (37,422)   1,285 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 January 2025 and were signed by:


-------------------------------
Mr L Gonzalez
Director
2
General Information
L G Building & Design Limited is a private company, limited by shares, registered in England and Wales, registration number 06213821, registration address 3 Park Court, Pyrford Road, West Byfleet, Surrey, Surrey, KT14 6SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis
over the period of the lease.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 May 2023 57,379    23,759    2,700    83,838 
Additions      
Disposals   (10,809)     (10,809)
At 30 April 2024 57,379    12,950    2,700    73,029 
Depreciation
At 01 May 2023 38,538    11,378    1,181    51,097 
Charge for year 4,711    2,448    380    7,539 
On disposals   (2,393)     (2,393)
At 30 April 2024 43,249    11,433    1,561    56,243 
Net book values
Closing balance as at 30 April 2024 14,130    1,517    1,139    16,786 
Opening balance as at 01 May 2023 18,841    13,280    1,519    33,640 


4.

Share Capital

Authorised
100 ORDINARY shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 ORDINARY shares of £1.00 each 100    100 
100    100 

3