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Registered Number: SC736789
Scotland

 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

LAN CONSTRUCTION SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 24,708    10,725 
24,708    10,725 
Current assets      
Stocks 39,128   
Debtors 25,314    3,119 
Cash at bank and in hand 24,461    4,793 
88,903    7,912 
Creditors: amount falling due within one year (89,279)   (31,833)
Net current assets (376)   (23,921)
 
Total assets less current liabilities 24,332    (13,196)
Creditors: amount falling due after more than one year (5,600)  
Net assets 18,732    (13,196)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 18,731    (13,197)
Shareholders' funds 18,732    (13,196)
 


For the year ended 30 June 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 March 2025 and were signed by:


-------------------------------
Lindsay Allan Neill
Director
1
General Information
LAN CONSTRUCTION SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC736789, registration address Steuart Road, Bridge of Allan, FK9 4JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Computer Equipment 33% Straight Line
Plant and Machinery 15% Straight Line
Motor Vehicles 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 July 2023 5,700    6,500    1,500    13,700 
Additions 1,000    18,310      19,310 
Disposals      
At 30 June 2024 6,700    24,810    1,500    33,010 
Depreciation
At 01 July 2023 855    1,625    495    2,975 
Charge for year 943    3,889    495    5,327 
On disposals      
At 30 June 2024 1,798    5,514    990    8,302 
Net book values
Closing balance as at 30 June 2024 4,902    19,296    510    24,708 
Opening balance as at 01 July 2023 4,845    4,875    1,005    10,725 


2