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REGISTERED NUMBER: 08456325 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

LAWSH ONE LIMITED

LAWSH ONE LIMITED (REGISTERED NUMBER: 08456325)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

LAWSH ONE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: I Lush
P T Lawery
S Crow
Mrs C Lush





REGISTERED OFFICE: Unit F2, Arena Enterprise Centre
9 Nimrod Way
East Dorset Trade Park
Wimborne
Dorset
BH21 7WH





REGISTERED NUMBER: 08456325 (England and Wales)





ACCOUNTANTS: MDH
Chartered Certified Accountants
21 Stafford Road
Croydon
Surrey
CR0 4NG

LAWSH ONE LIMITED (REGISTERED NUMBER: 08456325)

BALANCE SHEET
30 APRIL 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,690 2,509

CURRENT ASSETS
Stocks 1,913,458 1,574,024
Debtors 5 55,437 17,265
Cash at bank 1,327,618 1,911,297
3,296,513 3,502,586
CREDITORS
Amounts falling due within one year 6 3,415,455 3,497,377
NET CURRENT (LIABILITIES)/ASSETS (118,942 ) 5,209
TOTAL ASSETS LESS CURRENT
LIABILITIES

(117,252

)

7,718

PROVISIONS FOR LIABILITIES 7 321 477
NET (LIABILITIES)/ASSETS (117,573 ) 7,241

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (117,574 ) 7,240
SHAREHOLDERS' FUNDS (117,573 ) 7,241

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.

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 28 January 2025 and were signed on its behalf by:



I Lush - Director


LAWSH ONE LIMITED (REGISTERED NUMBER: 08456325)

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

1. STATUTORY INFORMATION

Lawsh One 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.

The accounts have been prepared on the going concern basis on the assumption that the parent company continues to support the company to meet its liabilities as they fall due.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

LAWSH ONE LIMITED (REGISTERED NUMBER: 08456325)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 10,908
Additions 333
At 30 April 2024 11,241
DEPRECIATION
At 1 May 2023 8,399
Charge for year 1,152
At 30 April 2024 9,551
NET BOOK VALUE
At 30 April 2024 1,690
At 30 April 2023 2,509

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Other debtors 55,437 17,265

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade creditors 432 4,035
Amounts owed to group undertakings 1,726,977 1,807,096
Taxation and social security 3,046 1,246
Other creditors 1,685,000 1,685,000
3,415,455 3,497,377

7. PROVISIONS FOR LIABILITIES
30/4/24 30/4/23
£    £   
Deferred tax 321 477

Deferred
tax
£   
Balance at 1 May 2023 477
Provided during year (156 )
Balance at 30 April 2024 321

LAWSH ONE LIMITED (REGISTERED NUMBER: 08456325)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/24 30/4/23
value: £    £   
1 Ordinary £1 1 1

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30/4/24 30/4/23
£    £   
P T Lawery
Balance outstanding at start of year (1,685,000 ) (1,685,000 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,685,000 ) (1,685,000 )

10. RELATED PARTY DISCLOSURES

Lawsh Limited

Parent


30/4/24 30/4/23
£    £   
Amount due to related party at the balance sheet date 1,726,977 1,807,096

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Lawsh Limited.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LAWSH ONE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lawsh One Limited for the year ended 30 April 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the Board of Directors of Lawsh One Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lawsh One Limited and state those matters that we have agreed to state to the Board of Directors of Lawsh One Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lawsh One Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lawsh One Limited. You consider that Lawsh One 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 financial statements of Lawsh One 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 financial statements.






MDH
Chartered Certified Accountants
21 Stafford Road
Croydon
Surrey
CR0 4NG


28 January 2025