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Registered Number: 11994827
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 May 2024

for

LATBROS LIMITED

You consider that the company is exempt from an audit for the year ended 30 May 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 



....................................................

RK Partners Limited

The Old Surgery
19 Mengham Lane
Hayling Island
Hampshire
PO11 9JT
18 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 39,572    23,959 
39,572    23,959 
Current assets      
Debtors 12,986    22,562 
Cash at bank and in hand (24,463)   19,146 
(11,477)   41,708 
Creditors: amount falling due within one year (39,156)   (42,263)
Net current assets (50,633)   (555)
 
Total assets less current liabilities (11,061)   23,404 
Creditors: amount falling due after more than one year (14,736)   (23,085)
Net assets (25,797)   319 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (25,897)   219 
Shareholders' funds (25,797)   319 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 18 February 2025 and were signed on its behalf by:


-------------------------------
Vjaceslavs MORARS
Director
-------------------------------
Stanislavs SVARINSKIS,
Director
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General Information
LATBROS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11994827, registration address 55 Heathfield Road,, Southampton, SO19 1DL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 17,807    25,150 
17,807    25,150 

3.

Staff Costs

2024
£
  2023
£
Wages and salaries 145,841    85,405 
Social security costs 6,824    346 
Pension costs, defined contribution plan 6,902    107 
Other staff costs   285 
159,567    86,143 

4.

Average number of employees

Average number of employees during the year was 6 (2023 : 6).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 32,888    18,200    1,906    52,994 
Additions 26,642    9,750    2,028    38,420 
Disposals      
At 31 May 2024 59,530    27,950    3,934    91,414 
Depreciation
At 01 June 2023 19,459    8,600    976    29,035 
Charge for year 14,882    6,613    1,312    22,807 
On disposals      
At 31 May 2024 34,341    15,213    2,288    51,842 
Net book values
Closing balance as at 31 May 2024 25,189    12,737    1,646    39,572 
Opening balance as at 01 June 2023 13,429    9,600    930    23,959 


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