1 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 1,901 1,154 186 1,340 561 747 xbrli:pure xbrli:shares iso4217:GBP 03190748 2023-10-01 2024-09-30 03190748 2024-09-30 03190748 2023-09-30 03190748 2022-10-01 2023-09-30 03190748 2023-09-30 03190748 2022-09-30 03190748 bus:Director1 2023-10-01 2024-09-30 03190748 core:WithinOneYear 2024-09-30 03190748 core:WithinOneYear 2023-09-30 03190748 core:ShareCapital 2024-09-30 03190748 core:ShareCapital 2023-09-30 03190748 core:RetainedEarningsAccumulatedLosses 2024-09-30 03190748 core:RetainedEarningsAccumulatedLosses 2023-09-30 03190748 bus:SmallEntities 2023-10-01 2024-09-30 03190748 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 03190748 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03190748 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03190748 bus:FullAccounts 2023-10-01 2024-09-30 03190748 core:ComputerEquipment 2023-10-01 2024-09-30 03190748 core:ComputerEquipment 2024-09-30 03190748 core:ComputerEquipment 2023-09-30
COMPANY REGISTRATION NUMBER: 03190748
Heidi Lambert Communications Ltd
Filleted Unaudited Financial Statements
30 September 2024
Heidi Lambert Communications Ltd
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
561
747
Current assets
Debtors
6
20,606
34,866
Cash at bank and in hand
16,275
20,116
--------
--------
36,881
54,982
Creditors: amounts falling due within one year
7
12,873
14,521
--------
--------
Net current assets
24,008
40,461
--------
--------
Total assets less current liabilities
24,569
41,208
Provisions
Taxation including deferred tax
107
142
--------
--------
Net assets
24,462
41,066
--------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
24,460
41,064
--------
--------
Shareholders funds
24,462
41,066
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Heidi Lambert Communications Ltd
Statement of Financial Position (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 24 March 2025 , and are signed on behalf of the board by:
H M Lambert
Director
Company registration number: 03190748
Heidi Lambert Communications Ltd
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR, Bedfordshire.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 October 2023 and 30 September 2024
1,901
1,901
-------
-------
Depreciation
At 1 October 2023
1,154
1,154
Charge for the year
186
186
-------
-------
At 30 September 2024
1,340
1,340
-------
-------
Carrying amount
At 30 September 2024
561
561
-------
-------
At 30 September 2023
747
747
-------
-------
6. Debtors
2024
2023
£
£
Trade debtors
14,656
19,301
Other debtors
5,950
15,565
--------
--------
20,606
34,866
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,849
Corporation tax
7,065
7,439
Social security and other taxes
3,046
1,973
Other creditors
2,762
2,260
--------
--------
12,873
14,521
--------
--------
8. Directors' advances, credits and guarantees
The overpaid directors loan was repaid in full during the first nine months of the year (2023 - £9,993). The loan was unsecured, interest free and repayable on demand.