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REGISTERED NUMBER: 03229131 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED

THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED (REGISTERED NUMBER: 03229131)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTORS: Mr C A Lannen
Dr S Lannen
Mr K Lannen
Mrs T Perch





REGISTERED OFFICE: 5 Crescent East
Thornton Cleveleys
Lancashire
FY5 3LJ





REGISTERED NUMBER: 03229131 (England and Wales)





ACCOUNTANTS: ma2 Limited
Chartered Accountants
5 Crescent East
Thornton Cleveleys
Lancashire
FY5 3LJ

THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED (REGISTERED NUMBER: 03229131)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,011,062 970,417

CURRENT ASSETS
Stocks 5 500 680
Debtors 6 523 72,712
Cash at bank and in hand 554,296 615,589
555,319 688,981
CREDITORS
Amounts falling due within one year 7 230,437 293,365
NET CURRENT ASSETS 324,882 395,616
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,335,944

1,366,033

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,335,844 1,365,933
SHAREHOLDERS' FUNDS 1,335,944 1,366,033

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:




Mr C A Lannen - Director


THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED (REGISTERED NUMBER: 03229131)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

The Lancashire Centre For Sp.l.d. (Dyslexia) 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 represents income received from school fees.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

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

THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED (REGISTERED NUMBER: 03229131)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024


2. ACCOUNTING POLICIES - continued

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 27 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 1,207,423 145,923 152,862
Additions - 9,119 -
At 30 June 2024 1,207,423 155,042 152,862
DEPRECIATION
At 1 July 2023 260,786 128,714 148,543
Charge for year 18,823 3,950 417
At 30 June 2024 279,609 132,664 148,960
NET BOOK VALUE
At 30 June 2024 927,814 22,378 3,902
At 30 June 2023 946,637 17,209 4,319

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 80,878 10,661 1,597,747
Additions 56,322 - 65,441
At 30 June 2024 137,200 10,661 1,663,188
DEPRECIATION
At 1 July 2023 80,016 9,271 627,330
Charge for year 216 1,390 24,796
At 30 June 2024 80,232 10,661 652,126
NET BOOK VALUE
At 30 June 2024 56,968 - 1,011,062
At 30 June 2023 862 1,390 970,417

THE LANCASHIRE CENTRE FOR SP.L.D.
(DYSLEXIA) LIMITED (REGISTERED NUMBER: 03229131)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024


5. STOCKS
2024 2023
£    £   
Stocks 500 680

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 34,319
Directors' current accounts - 38,393
Prepayments 523 -
523 72,712

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans - 4,269
Tax 50,947 42,977
Social security and other taxes 16,751 9,609
Pension 1,983 1,900
Directors' current accounts 3,264 -
Accruals and deferred income 157,492 234,610
230,437 293,365

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Mr C A Lannen and Dr S Lannen
Balance outstanding at start of year 38,394 40,869
Amounts advanced 98,841 90,525
Amounts repaid (140,500 ) (93,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,265 ) 38,394

9. RELATED PARTY DISCLOSURES

The company was under the control of Mr Colin Lannen throughout the current and previous year. Mr Lannen is the managing director and majority shareholder.