Registered number
10394881
Line of Sight Communications Limited
Filleted Accounts
30 September 2024
Line of Sight Communications Limited
Company Information
Director
D A Saunders
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Rosemary Cottage
Bricklehampton
Pershore
Worcs
Registered number
10394881
Line of Sight Communications Limited
Registered number: 10394881
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,630 6,505
Current assets
Debtors 4 6,373 -
Cash at bank and in hand 62,906 79,349
69,279 79,349
Creditors: amounts falling due within one year 5 (49,186) (70,930)
Net current assets 20,093 8,419
Net assets 21,723 14,924
Capital and reserves
Called up share capital 100 100
Profit and loss account 21,623 14,824
Shareholder's funds 21,723 14,924
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D A Saunders
Director
Approved by the board on 31 January 2025
Line of Sight Communications Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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).
Turnover
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computer equipment
£
Cost
At 1 October 2023 23,189
Additions 363
At 30 September 2024 23,552
Depreciation
At 1 October 2023 16,684
Charge for the year 5,238
At 30 September 2024 21,922
Net book value
At 30 September 2024 1,630
At 30 September 2023 6,505
4 Debtors 2024 2023
£ £
Trade debtors 6,373 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 11,725 12,949
Directors loan account 35,711 56,231
Other creditors 1,750 1,750
49,186 70,930
6 Controlling party
The company is controlled by the director.
7 Other information
Line of Sight Communications Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rosemary Cottage
Bricklehampton
Pershore
Worcs
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