Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312023-08-01falsetruetruefalseprobate and related estate management services11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12428453 2023-08-01 2024-07-31 12428453 2022-08-01 2023-07-31 12428453 2024-07-31 12428453 2023-07-31 12428453 c:Director1 2023-08-01 2024-07-31 12428453 d:CurrentFinancialInstruments 2024-07-31 12428453 d:CurrentFinancialInstruments 2023-07-31 12428453 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12428453 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12428453 d:ShareCapital 2024-07-31 12428453 d:ShareCapital 2023-07-31 12428453 d:CapitalRedemptionReserve 2024-07-31 12428453 d:CapitalRedemptionReserve 2023-07-31 12428453 d:RetainedEarningsAccumulatedLosses 2024-07-31 12428453 d:RetainedEarningsAccumulatedLosses 2023-07-31 12428453 c:OrdinaryShareClass1 2023-08-01 2024-07-31 12428453 c:OrdinaryShareClass1 2024-07-31 12428453 c:OrdinaryShareClass1 2023-07-31 12428453 c:FRS102 2023-08-01 2024-07-31 12428453 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12428453 c:FullAccounts 2023-08-01 2024-07-31 12428453 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12428453 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12428453









LANCASTER CLEMENTS PROBATE SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
LANCASTER CLEMENTS PROBATE SERVICES LIMITED
REGISTERED NUMBER: 12428453

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Bank and cash balances
  
715
471

  
715
471

Creditors: amounts falling due within one year
 4 
-
(300)

Net current assets
  
 
 
715
 
 
171

Total assets less current liabilities
  
715
171

  

Net assets
  
715
171


Capital and reserves
  

Called up share capital 
 5 
1
1

Capital redemption reserve
  
99
99

Profit and loss account
  
615
71

  
715
171


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 March 2025.




Mark Cupitt
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
LANCASTER CLEMENTS PROBATE SERVICES LIMITED
REGISTERED NUMBER: 12428453
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024


Page 2

 
LANCASTER CLEMENTS PROBATE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

The company is registered in England and Wales. The company's registered office is Stanley House, 27 Wellington Road, Bilston, West Midlands, WV14 6AH. The principle activity is that of probate services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
LANCASTER CLEMENTS PROBATE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the Period was 1 (2023 - 1).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
300

-
300



5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary £1 Shares share of £1.00
1
1


 
Page 4