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Company Registration No. 08402012 (England and Wales)
LETTON MARSHALL LTD Unaudited accounts for the year ended 30 April 2024
LETTON MARSHALL LTD Unaudited accounts Contents
Page
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LETTON MARSHALL LTD Company Information for the year ended 30 April 2024
Directors
Clair Louise Letton-Marshall Jesse Milton Buckley Marshall
Company Number
08402012 (England and Wales)
Registered Office
37 CLEVELAND ROAD BRIGHTON EAST SUSSEX BN1 6FG
Accountants
D M Pettitt Accountancy Services 33 Bowmans Close Steyning West Sussex BN44 3SR
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LETTON MARSHALL LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
806 
1,074 
Current assets
Inventories
- 
24,568 
Debtors
2,188 
2,977 
Cash at bank and in hand
(8,815)
333 
(6,627)
27,878 
Creditors: amounts falling due within one year
(33,582)
(31,636)
Net current liabilities
(40,209)
(3,758)
Net liabilities
(39,403)
(2,684)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(39,405)
(2,686)
Shareholders' funds
(39,403)
(2,684)
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by
Clair Louise Letton-Marshall Director Company Registration No. 08402012
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LETTON MARSHALL LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
LETTON MARSHALL LTD is a private company, limited by shares, registered in England and Wales, registration number 08402012. The registered office is 37 CLEVELAND ROAD, BRIGHTON, EAST SUSSEX, BN1 6FG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
In common with many other businesses, the company has encountered difficult trading conditions owing to the Covid 19 pandemic and, in addition, the issues regarding Brexit and how that will affect the company's operations, create uncertainty over the company's ability to realise its assets and meet it liabilities in the ordinary course of business in the future. However, the directors will continue to support the company and have made operational changes to enable the company to continue to trade. These trading conditions may continue for the foreseeable future, although advancements in medical science continue to improve the outlook and Brexit issues are being resolved, so the directors believe the actions they have taken are sufficient to mitigate any uncertainty and therefore have prepared the financial statements on the going concern basis.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
5,000 
At 30 April 2024
5,000 
Amortisation
At 1 May 2023
5,000 
At 30 April 2024
5,000 
Net book value
At 30 April 2024
- 
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LETTON MARSHALL LTD Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
5,883 
4,232 
10,115 
At 30 April 2024
5,883 
4,232 
10,115 
Depreciation
At 1 May 2023
5,462 
3,579 
9,041 
Charge for the year
105 
163 
268 
At 30 April 2024
5,567 
3,742 
9,309 
Net book value
At 30 April 2024
316 
490 
806 
At 30 April 2023
421 
653 
1,074 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
555 
- 
Other debtors
1,633 
1,481 
2,188 
1,481 
Amounts falling due after more than one year
Other debtors
- 
1,496 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
23,655 
26,526 
VAT
- 
521 
Trade creditors
1,575 
1,159 
Taxes and social security
220 
2,110 
Other creditors
2,700 
- 
Loans from directors
4,112 
- 
Accruals
1,320 
1,320 
33,582 
31,636 
8
Average number of employees
During the year the average number of employees was 0 (2023: 5).
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