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REGISTERED NUMBER: 08576948 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

LOCAL PAGES LIMITED

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LOCAL PAGES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs J Bernard Hayklan
O A Bernard-Hayklan
D E Bernard-Hayklan





REGISTERED OFFICE: First Floor, Unit 6 Eclipse Office Park
Staple Hill
Bristol
BS16 5EL





REGISTERED NUMBER: 08576948 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

BALANCE SHEET
30 APRIL 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,583 2,907
Tangible assets 5 64,396 64,261
Investments 6 51 -
67,030 67,168

CURRENT ASSETS
Stocks 88,000 104,000
Debtors 7 193,237 282,988
Cash at bank and in hand 150,516 154,831
431,753 541,819
CREDITORS
Amounts falling due within one year 8 462,157 535,497
NET CURRENT (LIABILITIES)/ASSETS (30,404 ) 6,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,626

73,490

CREDITORS
Amounts falling due after more than one year 9 36,095 26,105
NET ASSETS 531 47,385

CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 427 47,281
531 47,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

BALANCE SHEET - continued
30 APRIL 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:





Mrs J Bernard Hayklan - Director


LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Local Pages Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 17 ).

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 1,735 1,496 3,231
AMORTISATION
At 1 May 2023 174 150 324
Charge for year 174 150 324
At 30 April 2024 348 300 648
NET BOOK VALUE
At 30 April 2024 1,387 1,196 2,583
At 30 April 2023 1,561 1,346 2,907

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 92,126
Additions 8,730
At 30 April 2024 100,856
DEPRECIATION
At 1 May 2023 27,865
Charge for year 8,595
At 30 April 2024 36,460
NET BOOK VALUE
At 30 April 2024 64,396
At 30 April 2023 64,261

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
Additions 51
At 30 April 2024 51
NET BOOK VALUE
At 30 April 2024 51

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 160,182 266,934
Amounts owed by participating interests 5,118 1,574
Other debtors 27,937 14,480
193,237 282,988

LOCAL PAGES LIMITED (REGISTERED NUMBER: 08576948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Bank loans and overdrafts 15,659 14,155
Trade creditors 64,296 118,652
Amounts owed to participating interests 29,683 43,578
Taxation and social security 40,897 71,428
Other creditors 311,622 287,684
462,157 535,497

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/24 30/4/23
£    £   
Bank loans 16,105 26,105
Other creditors 19,990 -
36,095 26,105

10. RELATED PARTY DISCLOSURES

The Company rents office premises from J Bernard-Hayklani. Rent of £18,000 (2022:£26,000) has been
charged for the year.