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REGISTERED NUMBER: 03662260 (England and Wales)











Laurant (Builders) Limited

Unaudited Financial Statements

for the Year Ended 31 March 2024






Laurant (Builders) Limited (Registered number: 03662260)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Laurant (Builders) Limited

Company Information
for the Year Ended 31 March 2024







Director: A R Steele





Registered office: 26 Bramhall Park Road
Bramhall
Stockport
Cheshire
SK7 3DQ





Registered number: 03662260 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Laurant (Builders) Limited (Registered number: 03662260)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
Fixed assets
Tangible assets 4 5,758 8,046

Current assets
Stocks 4,000 3,500
Debtors 5 273,411 247,298
Cash at bank 145,292 119,760
422,703 370,558
Creditors
Amounts falling due within one year 6 (137,771 ) (104,602 )
Net current assets 284,932 265,956
Total assets less current liabilities 290,690 274,002

Provisions for liabilities (1,090 ) (1,102 )
Net assets 289,600 272,900

Capital and reserves
Called up share capital 7 3 3
Retained earnings 289,597 272,897
Shareholders' funds 289,600 272,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Laurant (Builders) Limited (Registered number: 03662260)

Balance Sheet - continued
31 March 2024


The 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.

The financial statements were approved by the director and authorised for issue on 27 August 2024 and were signed by:





A R Steele - Director


Laurant (Builders) Limited (Registered number: 03662260)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. Statutory information

Laurant (Builders) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Laurant (Builders) Limited (Registered number: 03662260)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 2 ) .

4. Tangible fixed assets
Office Plant and Motor Computer
equipment machinery vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 April 2023
and 31 March 2024 545 9,575 15,345 6,024 31,489
Depreciation
At 1 April 2023 544 8,694 8,871 5,334 23,443
Charge for year 2 465 1,618 203 2,288
At 31 March 2024 546 9,159 10,489 5,537 25,731
Net book value
At 31 March 2024 (1 ) 416 4,856 487 5,758
At 31 March 2023 1 881 6,474 690 8,046

5. Debtors: amounts falling due within one year
31.3.24 31.3.23
£    £   
Trade debtors 80,134 51,099
Loan to associated company 191,490 191,490
Other debtors 1,787 708
Corporation tax recoverable - 4,001
273,411 247,298

Laurant (Builders) Limited (Registered number: 03662260)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. Creditors: amounts falling due within one year
31.3.24 31.3.23
£    £   
Hire purchase contracts - 1,939
Trade creditors 15,597 8,994
Corporation tax 3,944 -
Social security and other taxes - 383
VAT 7,807 6,799
Other creditors 40,136 14,971
Loans 51,316 51,316
Directors' current accounts 907 1,501
Accrued expenses 18,064 18,699
137,771 104,602

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2
1 Ordinary A £1 1 1
3 3