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REGISTERED NUMBER: 03225406 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

LAWMAN COMMERCIAL SERVICES LIMITED

LAWMAN COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 03225406)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LAWMAN COMMERCIAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr L D Williams





SECRETARY: Mrs J B Williams





REGISTERED OFFICE: 31 Merrylees Industrial Estate
Lee Side Desford
Leicester
Leicestershire
LE9 9FS





REGISTERED NUMBER: 03225406 (England and Wales)





ACCOUNTANTS: TC Group
31 High View Close
Hamilton Office Park
Leicester
Leicestershire
LE4 9LJ

LAWMAN COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 03225406)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 655,473 621,354

CURRENT ASSETS
Stocks 893,731 635,335
Debtors 5 323,002 317,483
Cash at bank and in hand 711,742 880,887
1,928,475 1,833,705
CREDITORS
Amounts falling due within one year 6 478,103 445,452
NET CURRENT ASSETS 1,450,372 1,388,253
TOTAL ASSETS LESS CURRENT LIABILITIES 2,105,845 2,009,607

PROVISIONS FOR LIABILITIES 29,682 17,512
NET ASSETS 2,076,163 1,992,095

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 2,075,163 1,991,095
SHAREHOLDERS' FUNDS 2,076,163 1,992,095

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 7 March 2025 and were signed by:




Mr L D Williams - Director


LAWMAN COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 03225406)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Lawman Commercial Services 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.
Land and buildings - Straight line over 125 years
Leasehold property improvements - Straight line over 20 years
Plant and equipment - 25% on cost
Fixtures and fittings - 4% - 25% straight line
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

LAWMAN COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 03225406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

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 18 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Leasehold
Land and property Plant and
buildings improvements equipment
£    £    £   
COST
At 1 October 2023 505,011 71,207 240,695
Additions - - 25,276
Disposals - - (15,450 )
At 30 September 2024 505,011 71,207 250,521
DEPRECIATION
At 1 October 2023 74,703 31,066 189,801
Charge for year 4,040 4,752 26,980
Eliminated on disposal - - (15,450 )
At 30 September 2024 78,743 35,818 201,331
NET BOOK VALUE
At 30 September 2024 426,268 35,389 49,190
At 30 September 2023 430,308 40,141 50,894

LAWMAN COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 03225406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023 65,444 272,782 1,155,139
Additions 32,208 50,773 108,257
Disposals (340 ) (88,947 ) (104,737 )
At 30 September 2024 97,312 234,608 1,158,659
DEPRECIATION
At 1 October 2023 49,117 189,098 533,785
Charge for year 5,216 31,315 72,303
Eliminated on disposal (340 ) (87,112 ) (102,902 )
At 30 September 2024 53,993 133,301 503,186
NET BOOK VALUE
At 30 September 2024 43,319 101,307 655,473
At 30 September 2023 16,327 83,684 621,354

I

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 258,382 260,982
Other debtors 64,620 56,501
323,002 317,483

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 267,305 215,683
Taxation and social security 134,102 137,749
Other creditors 76,696 92,020
478,103 445,452

7. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the balance sheet is £52,800 (2023 - £62,400).

8. RELATED PARTY DISCLOSURES

Included in other creditors is a loan by the director to the company. The amount outstanding at the year end was £64 (2023 - £36) and is repayable on demand. The loan does not attract interest.