Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11422373 2023-07-01 2024-06-30 11422373 2022-07-01 2023-06-30 11422373 2024-06-30 11422373 2023-06-30 11422373 c:Director1 2023-07-01 2024-06-30 11422373 c:Director2 2023-07-01 2024-06-30 11422373 c:Director3 2023-07-01 2024-06-30 11422373 c:RegisteredOffice 2023-07-01 2024-06-30 11422373 d:MotorVehicles 2023-07-01 2024-06-30 11422373 d:MotorVehicles 2024-06-30 11422373 d:MotorVehicles 2023-06-30 11422373 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11422373 d:CurrentFinancialInstruments 2024-06-30 11422373 d:CurrentFinancialInstruments 2023-06-30 11422373 d:Non-currentFinancialInstruments 2024-06-30 11422373 d:Non-currentFinancialInstruments 2023-06-30 11422373 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11422373 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11422373 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 11422373 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 11422373 d:ShareCapital 2024-06-30 11422373 d:ShareCapital 2023-06-30 11422373 d:RetainedEarningsAccumulatedLosses 2024-06-30 11422373 d:RetainedEarningsAccumulatedLosses 2023-06-30 11422373 c:FRS102 2023-07-01 2024-06-30 11422373 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11422373 c:FullAccounts 2023-07-01 2024-06-30 11422373 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11422373 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 11422373







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


LER CLAIMS CONTRACTORS LIMITED






































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LER CLAIMS CONTRACTORS LIMITED
 


 
COMPANY INFORMATION


Directors
R A Morosco 
D J Notschild 
E Notschild 




Registered number
11422373



Registered office
Unit 3-4 Marymead Workshops
Willows Link

Stevenage

SG2 8AB




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


LER CLAIMS CONTRACTORS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


LER CLAIMS CONTRACTORS LIMITED
REGISTERED NUMBER:11422373



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,500
-

  
6,500
-

Current assets
  

Debtors: amounts falling due within one year
 5 
280,189
78,878

Bank and cash balances
  
2,611
20,012

  
282,800
98,890

Creditors: amounts falling due within one year
 6 
(197,783)
(15,976)

Net current assets
  
 
 
85,017
 
 
82,914

Total assets less current liabilities
  
91,517
82,914

Creditors: amounts falling due after more than one year
 7 
(10,303)
(18,244)

  

Net assets
  
81,214
64,670


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
81,212
64,668

  
81,214
64,670


Page 1

 


LER CLAIMS CONTRACTORS LIMITED
REGISTERED NUMBER:11422373


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 statement of income and retained earnings 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 by: 




................................................
D J Notschild
Director

Date: 27 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


LER CLAIMS CONTRACTORS LIMITED
 


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

1.


General information

LER Claims Contractors Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office and principal place of business is disclosed on the company information page.
The company's functional and presentational currency is the Pound Sterling (£).

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.

Page 3

 


LER CLAIMS CONTRACTORS LIMITED
 


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

2.Accounting policies (continued)

 
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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 


LER CLAIMS CONTRACTORS LIMITED
 


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

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
16,645


Disposals
(8,645)



At 30 June 2024

8,000



Depreciation


Charge for the year on owned assets
2,220


Disposals
(720)



At 30 June 2024

1,500



Net book value



At 30 June 2024
6,500



At 30 June 2023
-

Page 5

 


LER CLAIMS CONTRACTORS LIMITED
 


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

5.


Debtors

2024
2023
£
£


Trade debtors
14,000
-

Other debtors
66,189
78,878

Amounts recoverable on long-term contracts
200,000
-

280,189
78,878



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
8,199
9,519

Trade creditors
91,546
3,539

Amounts owed to other participating interests
16,500
-

Corporation tax
46,790
-

Other creditors
32,523
693

Accruals and deferred income
2,225
2,225

197,783
15,976



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,303
18,244

10,303
18,244



8.


Related party transactions

At the balance sheet date the company owed £32,523 to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan. In the prior year, the directors owed the company £37,485. 

 
Page 6