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LMB MANAGEMENT SOLUTIONS LIMITED

Registered Number
SC655164
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2024

LMB MANAGEMENT SOLUTIONS LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

BATES, Linda Margaret
BATES, Thomas Andrew

Registered Address

8 Waverley Crescent
Livingston
EH54 8JH

Registered Number

SC655164 (Scotland)
LMB MANAGEMENT SOLUTIONS LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,8124,338
3,8124,338
Current assets
Debtors4(8,643)6,745
Cash at bank and on hand13,2192,900
4,5769,645
Creditors amounts falling due within one year(59,969)(68,159)
Net current assets (liabilities)(55,393)(58,514)
Total assets less current liabilities(51,581)(54,176)
Net assets(51,581)(54,176)
Capital and reserves
Called up share capital100100
Profit and loss account(51,681)(54,276)
Shareholders' funds(51,581)(54,176)
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
BATES, Linda Margaret
Director
BATES, Thomas Andrew
Director

Registered Company No. SC655164
LMB MANAGEMENT SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 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 sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings10
Office Equipment10
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 235,262
At 31 May 245,262
Depreciation and impairment
At 01 June 23924
Charge for year526
At 31 May 241,450
Net book value
At 31 May 243,812
At 31 May 234,338
4.Debtors: amounts due within one year

2024

2023

££
Other debtors(8,643)6,745
Total(8,643)6,745
During the year, an amount of £4,700 (2023: £6,700) is due to the company from Failte Windows and Doors Ltd, a company in which Mr. T Bates is also a director.