2023-11-01 2024-10-31 false No description of principal activity Capium Accounts Production 1.1 08748361 2023-11-01 2024-10-31 08748361 bus:FullAccounts 2023-11-01 2024-10-31 08748361 bus:FRS102 2023-11-01 2024-10-31 08748361 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 08748361 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 08748361 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08748361 2023-11-01 2024-10-31 08748361 2024-10-31 08748361 bus:RegisteredOffice 2023-11-01 2024-10-31 08748361 core:WithinOneYear 2024-10-31 08748361 core:AfterOneYear 2024-10-31 08748361 1 2023-11-01 2024-10-31 08748361 bus:Director1 2023-11-01 2024-10-31 08748361 bus:Director1 2024-10-31 08748361 bus:Director1 2022-11-01 2023-10-31 08748361 2022-11-01 08748361 bus:LeadAgentIfApplicable 2023-11-01 2024-10-31 08748361 2022-11-01 2023-10-31 08748361 2023-10-31 08748361 core:WithinOneYear 2023-10-31 08748361 core:AfterOneYear 2023-10-31 08748361 bus:EntityAccountantsOrAuditors 2022-11-01 2023-10-31 08748361 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 08748361 bus:OrdinaryShareClass1 2024-10-31 08748361 bus:OrdinaryShareClass1 2022-11-01 2023-10-31 08748361 bus:OrdinaryShareClass1 2023-10-31 08748361 core:MotorCars 2023-11-01 2024-10-31 08748361 core:MotorCars 2024-10-31 08748361 core:MotorCars 2023-10-31 08748361 core:ComputerEquipment 2023-11-01 2024-10-31 08748361 core:ComputerEquipment 2024-10-31 08748361 core:ComputerEquipment 2023-10-31 08748361 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 08748361 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-10-31 08748361 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 08748361 core:CostValuation core:Non-currentFinancialInstruments 2023-10-31 08748361 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-10-31 08748361 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-10-31 08748361 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-10-31 08748361 core:Non-currentFinancialInstruments 2024-10-31 08748361 core:Non-currentFinancialInstruments 2023-10-31 08748361 core:ShareCapital 2024-10-31 08748361 core:ShareCapital 2023-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2024-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2023-10-31 08748361 core:ShareCapitalOrdinaryShares 2023-11-01 08748361 core:ShareCapitalOrdinaryShares 2022-11-01 08748361 core:ShareCapitalOrdinaryShares 2023-11-01 2024-10-31 08748361 core:ShareCapitalOrdinaryShares 2022-11-01 2023-10-31 08748361 core:ShareCapitalOrdinaryShares 2024-10-31 08748361 core:ShareCapitalOrdinaryShares 2023-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2023-11-01 08748361 core:RetainedEarningsAccumulatedLosses 2022-11-01 08748361 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2024-10-31 08748361 core:RetainedEarningsAccumulatedLosses 2023-10-31 08748361 dpl:Item1 2023-11-01 08748361 dpl:Item1 2024-10-31 08748361 dpl:Item1 2022-11-01 08748361 dpl:Item1 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08748361
England and Wales

 

 

 

LOGISKA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Director Michael Matson
Registered Number 08748361
Registered Office 7 Cherry Holt Avenue
Heaton Mersey
Stockport
SK4 3PT
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Mersey
Stockport
SK4 4AZ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 October 2024
Director
The director who served the company throughout the year was as follows:
Michael Matson
Statement of director's responsibilities
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.



On behalf of the board.


----------------------------------
Michael Matson
Director

Date approved: 11 March 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,162    5,896 
5,162    5,896 
Current assets      
Debtors 4 52,865    66,349 
Cash at bank and in hand 425,446    333,226 
478,311    399,575 
Creditors: amount falling due within one year 5 (41,530)   (40,946)
Net current assets 436,781    358,629 
 
Total assets less current liabilities 441,943    364,525 
Net assets 441,943    364,525 
 

Capital and reserves
     
Called up share capital 6 1    1 
Profit and loss account 441,942    364,524 
Shareholders' funds 441,943    364,525 
 


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

Director's 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 director acknowledges 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 financial statements were approved by the director on 11 March 2025 and were signed by:


-------------------------------
Michael Matson
Director
3
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 November 2022 1  301,708  301,709 
Profit for the year 122,816  122,816 
Total comprehensive income for the year 122,816  122,816 
Dividends (60,000) (60,000)
Total investments by and distributions to owners (60,000) (60,000)
At 31 October 2023 1  364,524  364,525 
At 01 November 2023 1  364,524  364,525 
Profit for the year 107,418  107,418 
Total comprehensive income for the year 107,418  107,418 
Dividends (30,000) (30,000)
Total investments by and distributions to owners (30,000) (30,000)
At 31 October 2024 1  441,942  441,943 
4
General Information
Logiska Limited is a private company, limited by shares, registered in England and Wales, registration number 08748361, registration address 7 Cherry Holt Avenue, Heaton Mersey, Stockport, SK4 3PT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is
calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Commercial Vehicles 20% Reducing Balance
Computer Equipment 33.3% Straight Line
2.

Average number of employees


Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Commercial Vehicles   Computer Equipment   Total
  £   £   £
At 01 November 2023 22,491      22,491 
Additions   667    667 
Disposals    
At 31 October 2024 22,491    667    23,158 
Depreciation
At 01 November 2023 16,595      16,595 
Charge for year 1,179    222    1,401 
On disposals    
At 31 October 2024 17,774    222    17,996 
Net book values
Closing balance as at 31 October 2024 4,717    445    5,162 
Opening balance as at 01 November 2023 5,896      5,896 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 35,773    25,924 
Prepayments & Accrued Income 13,977    310 
PAYE & Social Security 534   
Directors' Current Accounts 2,581    40,115 
52,865    66,349 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 33,958    35,102 
PAYE & Social Security   32 
Accrued Expenses 1,619    1,487 
VAT 5,953    4,325 
41,530    40,946 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

7.

Transactions with Directors

Dividends of £30,000 (2023: £60,000) were paid to the director during the year.  The balance owed from the director at the year end was £2,581 (2023: £40,115).  This amount was repaid within 9 months of the year end and no interest was charged.
8.

Controlling Party

The Company is controlled by the Director who owns 100% of the share capital.
5