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REGISTERED NUMBER: 03912180 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 June 2024

for

D J Lingard & Associates Limited

D J Lingard & Associates Limited (Registered number: 03912180)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


D J Lingard & Associates Limited

Company Information
for the year ended 30 June 2024







DIRECTOR: D J Lingard





REGISTERED OFFICE: 26 St James Street
Accrington
Lancashire
BB5 1NT





REGISTERED NUMBER: 03912180 (England and Wales)





ACCOUNTANTS: Mayes Business Partnership Ltd
Chartered Certified Accountants
22-28 Willow Street
Accrington
Lancashire
BB5 1LP

D J Lingard & Associates Limited (Registered number: 03912180)

Abridged Balance Sheet
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,020 3,038
5,020 3,038

CURRENT ASSETS
Debtors 35,000 39,153
Cash at bank 358,876 362,734
393,876 401,887
CREDITORS
Amounts falling due within one year 17,693 30,735
NET CURRENT ASSETS 376,183 371,152
TOTAL ASSETS LESS CURRENT
LIABILITIES

381,203

374,190

PROVISIONS FOR LIABILITIES 954 577
NET ASSETS 380,249 373,613

CAPITAL AND RESERVES
Called up share capital 6 21 21
Retained earnings 380,228 373,592
SHAREHOLDERS' FUNDS 380,249 373,613

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D J Lingard & Associates Limited (Registered number: 03912180)

Abridged Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2024 and were signed by:





D J Lingard - Director


D J Lingard & Associates Limited (Registered number: 03912180)

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

1. STATUTORY INFORMATION

D J Lingard & Associates 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.

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.

The company sells civil engineering services. Revenue is recognised in the accounting period in which the services are rendered when the outcome of contract can be estimated reliably. The company uses the percentage of completion method based on the actual service performed as a percentage of the total services to be provided. Services provided but not invoiced are provided under the heading of amounts recoverable on contracts.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

The goodwill policy uses the transitional reliefs available in FRS102 section 1a in that the remaining life of the asset at transition was less than the prescribed maximum of 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Financial instruments
Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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.


D J Lingard & Associates Limited (Registered number: 03912180)

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

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 54,482
AMORTISATION
At 1 July 2023
and 30 June 2024 54,482
NET BOOK VALUE

At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023 14,999
Additions 2,868
At 30 June 2024 17,867
DEPRECIATION
At 1 July 2023 11,961
Charge for year 886
At 30 June 2024 12,847
NET BOOK VALUE
At 30 June 2024 5,020
At 30 June 2023 3,038

D J Lingard & Associates Limited (Registered number: 03912180)

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

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/6/24 30/6/23
value: £    £   
21 Ordinary £1 21 1

The A and B shares all rank pari passu except for entitlement to dividends. Dividends may be declared and paid on each type of share separately of the other types.

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30/6/24 30/6/23
£    £   
D J Lingard
Balance outstanding at start of year - (911 )
Amounts advanced - 119,055
Amounts repaid - (118,144 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Interest has been charged at 2% on the overdrawn loan account.