2023-04-012024-03-312024-03-31false10686644LJGREENHALGH 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LJGREENHALGH LIMITED

Registered Number
10686644
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LJGREENHALGH LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

GREENHALGH, Laurence Jan, Dr

Registered Address

9 Church Road
Cheadle Hulme
Cheadle
SK8 7JD

Registered Number

10686644 (England and Wales)
LJGREENHALGH LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3537,972543,593
537,972543,593
Current assets
Cash at bank and on hand2,7384,970
2,7384,970
Creditors amounts falling due within one year5(17,412)(35,124)
Net current assets (liabilities)(14,674)(30,154)
Total assets less current liabilities523,298513,439
Creditors amounts falling due after one year6(375,727)(373,820)
Provisions for liabilities(33,750)(25,650)
Net assets113,821113,969
Capital and reserves
Called up share capital100100
Profit and loss account113,721113,869
Shareholders' funds113,821113,969
The financial statements were approved and authorised for issue by the Director on 7 February 2025, and are signed on its behalf by:
GREENHALGH, Laurence Jan, Dr
Director
Registered Company No. 10686644
LJGREENHALGH LIMITED
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
Revenue is income from the rents receivable and is recognised in accordance with the agreed terms of the relevant lease agreements.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Fixtures and fittings15
Impairment of non-financial assets policy
Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23557,988
Additions1
At 31 March 24557,989
Depreciation and impairment
At 01 April 2314,395
Charge for year5,622
At 31 March 2420,017
Net book value
At 31 March 24537,972
At 31 March 23543,593
4.Revaluation of property, plant and equipment

2024

2023

££
Property, plant and equipment / tangible fixed assets-135,000
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts16,51233,324
Accrued liabilities and deferred income9001,800
Total17,41235,124
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts375,727373,820
Total375,727373,820
7.Related party transactions
The director made available a loan to the company during the year. This loan was interest free and repayable on demand. At the year end the balance of the loan was £16,512 (2022 - £33,324).