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LGS UK LTD

Registered Number
06579383
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

LGS UK LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

CHAPMAN, Nigel Peter
LINDSAY CHAPMAN, Heather Elizabeth

Registered Address

11a Kimberley Park Road
Falmouth
TR11 2DA

Registered Number

06579383 (England and Wales)
LGS UK LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets35,3355,335
Tangible assets465,42868,769
70,76374,104
Current assets
Debtors576,19983,475
Current asset investments18,06518,065
Cash at bank and on hand1021
94,366101,541
Creditors amounts falling due within one year6(176,174)(157,821)
Net current assets (liabilities)(81,808)(56,280)
Total assets less current liabilities(11,045)17,824
Creditors amounts falling due after one year7(28,327)(39,444)
Net assets(39,372)(21,620)
Capital and reserves
Called up share capital22
Profit and loss account(39,374)(21,622)
Shareholders' funds(39,372)(21,620)
The financial statements were approved and authorised for issue by the Board of Directors on 14 February 2025, and are signed on its behalf by:
CHAPMAN, Nigel Peter
Director
Registered Company No. 06579383
LGS UK LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 235,3355,335
At 30 June 245,3355,335
Net book value
At 30 June 245,3355,335
At 30 June 235,3355,335
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 July 2355,40745,10217,816118,325
At 30 June 2455,40745,10217,816118,325
Depreciation and impairment
At 01 July 23-39,6189,93849,556
Charge for year-1,3711,9703,341
At 30 June 24-40,98911,90852,897
Net book value
At 30 June 2455,4074,1135,90865,428
At 30 June 2355,4075,4847,87868,769
5.Debtors: amounts due within one year

2024

2023

££
Other debtors76,19983,475
Total76,19983,475
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3737
Bank borrowings and overdrafts5,574460
Taxation and social security170,164156,924
Accrued liabilities and deferred income399400
Total176,174157,821
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts28,32739,444
Total28,32739,444