2023-05-012024-04-302024-04-30false13310668LACROSSE PROPERTY MANAGEMENT SERVICES 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LACROSSE PROPERTY MANAGEMENT SERVICES LTD

Registered Number
13310668
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LACROSSE PROPERTY MANAGEMENT SERVICES LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

VALDEZ TORRES, Oscar Fernando

Registered Address

52 Haven Lane
London
W5 2HN

Registered Number

13310668 (England and Wales)
LACROSSE PROPERTY MANAGEMENT SERVICES LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets311,07314,764
11,07314,764
Current assets
Debtors41,92519,338
Cash at bank and on hand99,96262,422
101,88781,760
Creditors amounts falling due within one year5(33,703)(37,148)
Net current assets (liabilities)68,18444,612
Total assets less current liabilities79,25759,376
Provisions for liabilities6(2,768)(2,805)
Net assets76,48956,571
Capital and reserves
Called up share capital100100
Profit and loss account76,38956,471
Shareholders' funds76,48956,571
The financial statements were approved and authorised for issue by the Director on 20 January 2025, and are signed on its behalf by:
VALDEZ TORRES, Oscar Fernando
Director
Registered Company No. 13310668
LACROSSE PROPERTY MANAGEMENT SERVICES LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard. The financial statements have been prepared on historical cost basis.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of property management services.
Operating leases
Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are initially stated at cost and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the resent value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 2313,7502,88016,630
At 30 April 2413,7502,88016,630
Depreciation and impairment
At 01 May 231,1467201,866
Charge for year3,1515403,691
At 30 April 244,2971,2605,557
Net book value
At 30 April 249,4531,62011,073
At 30 April 2312,6042,16014,764
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,72519,138
Prepayments and accrued income200200
Total1,92519,338
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables890230
Taxation and social security32,55236,107
Other creditors261772
Accrued liabilities and deferred income-39
Total33,70337,148
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,7682,805
Total2,7682,805
7.Operating lease commitments
At 30/04/2024, the company had total commitments under non-cancellable operating rent lease of £1,115 (2023 : £1,200).
8.Related party transactions
Included in other creditors is an amount of £261 (2023 : £772) due to the director.