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LETTON PERCIVAL LIMITED

Unaudited Financial Statements

for the Year Ended 30th June 2024






LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)






Contents of the Financial Statements
for the year ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LETTON PERCIVAL LIMITED

Company Information
for the year ended 30th June 2024







DIRECTORS: J D Leaver
A Leaver





REGISTERED OFFICE: The Old Malthouse
Trueman Street
Liverpool
Merseyside
L3 2BA





REGISTERED NUMBER: 03669155 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)

Balance Sheet
30th June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,592 12,761

CURRENT ASSETS
Debtors 5 691,773 955,747
Cash at bank 1,181,738 1,227,132
1,873,511 2,182,879
CREDITORS
Amounts falling due within one year 6 895,133 1,207,515
NET CURRENT ASSETS 978,378 975,364
TOTAL ASSETS LESS CURRENT LIABILITIES 1,047,970 988,125

PROVISIONS FOR LIABILITIES 17,398 -
NET ASSETS 1,030,572 988,125

CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Retained earnings 1,015,572 973,125
1,030,572 988,125

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)

Balance Sheet - continued
30th June 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 6th February 2025 and were signed on its behalf by:




A W Leaver - Director



J D Leaver - Director


LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)

Notes to the Financial Statements
for the year ended 30th June 2024

1. STATUTORY INFORMATION

Letton Percival 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)

Notes to the Financial Statements - continued
for the year ended 30th June 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st July 2023 - 20,374 20,374
Additions 73,415 12,676 86,091
At 30th June 2024 73,415 33,050 106,465
DEPRECIATION
At 1st July 2023 - 7,613 7,613
Charge for year 18,354 10,906 29,260
At 30th June 2024 18,354 18,519 36,873
NET BOOK VALUE
At 30th June 2024 55,061 14,531 69,592
At 30th June 2023 - 12,761 12,761

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 671,087 864,901
Other debtors 20,686 90,846
691,773 955,747

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 698,949 1,012,830
Taxation and social security 194,177 122,883
Other creditors 2,007 71,802
895,133 1,207,515

LETTON PERCIVAL LIMITED (REGISTERED NUMBER: 03669155)

Notes to the Financial Statements - continued
for the year ended 30th June 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th June 2024 and 30th June 2023:

2024 2023
£    £   
A W Leaver
Balance outstanding at start of year - 1,665
Amounts repaid - (1,665 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

J D Leaver
Balance outstanding at start of year - 202
Amounts repaid - (202 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

8. RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £nil ( 2023 : £78,395 ) owed to ALP Holdings ( Liverpool) Limited, a company ultimately controlled by the directors.