IRIS Accounts Production v24.3.2.46 09654222 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096542222023-06-30096542222024-06-30096542222023-07-012024-06-30096542222022-06-30096542222022-07-012023-06-30096542222023-06-3009654222ns15:EnglandWales2023-07-012024-06-3009654222ns14:PoundSterling2023-07-012024-06-3009654222ns10:Director12023-07-012024-06-3009654222ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3009654222ns10:SmallEntities2023-07-012024-06-3009654222ns10:AuditExemptWithAccountantsReport2023-07-012024-06-3009654222ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3009654222ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3009654222ns10:FullAccounts2023-07-012024-06-3009654222ns10:RegisteredOffice2023-07-012024-06-3009654222ns5:CurrentFinancialInstruments2024-06-3009654222ns5:CurrentFinancialInstruments2023-06-3009654222ns5:Non-currentFinancialInstruments2024-06-3009654222ns5:Non-currentFinancialInstruments2023-06-3009654222ns5:ShareCapital2024-06-3009654222ns5:ShareCapital2023-06-3009654222ns5:RetainedEarningsAccumulatedLosses2024-06-3009654222ns5:RetainedEarningsAccumulatedLosses2023-06-3009654222ns5:PlantMachinery2023-07-012024-06-3009654222ns5:MotorVehicles2023-07-012024-06-3009654222ns5:ComputerEquipment2023-07-012024-06-3009654222ns5:PlantMachinery2023-06-3009654222ns5:PlantMachinery2024-06-3009654222ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3009654222ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30096542221ns10:Director12023-06-30096542221ns10:Director12022-06-30096542221ns10:Director12023-07-012024-06-30096542221ns10:Director12022-07-012023-06-30096542221ns10:Director12024-06-30096542221ns10:Director12023-06-30
REGISTERED NUMBER: 09654222 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

LAPHEN SERVICES LTD

LAPHEN SERVICES LTD (REGISTERED NUMBER: 09654222)






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

Chartered Accountants' Report 6

LAPHEN SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: L P Armstrong





REGISTERED OFFICE: 49 Station Road
Polegate
United Kingdom
East Sussex
BN26 6EA





REGISTERED NUMBER: 09654222 (England and Wales)





ACCOUNTANTS: Hamble Accountancy Ltd
9 Kingfisher Close
Hamble
Southampton
SO31 4PE

LAPHEN SERVICES LTD (REGISTERED NUMBER: 09654222)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £   
CURRENT ASSETS
Debtors 5 2,115 276,188
Investments 6 616,253 334,438
Cash in hand 10,586 70,718
628,954 681,344
CREDITORS
Amounts falling due within one year 7 18,392 13,638
NET CURRENT ASSETS 610,562 667,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

610,562

667,706

CREDITORS
Amounts falling due after more than one
year

8

30,647

36,427
NET ASSETS 579,915 631,279

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 579,815 631,179
SHAREHOLDERS' FUNDS 579,915 631,279

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 director acknowledges her 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 director and authorised for issue on 28 March 2025 and were signed by:




L P Armstrong - Director


LAPHEN SERVICES LTD (REGISTERED NUMBER: 09654222)

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

1. STATUTORY INFORMATION

Laphen Services Ltd 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 on a going concern basis and under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.The supply of goods are recognised when the goods are delivered. The supply of services are recognised when the services are supplied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 50% on cost
Motor vehicles - 50% on cost
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 69,187
Disposals (46,000 )
At 30 June 2024 23,187
DEPRECIATION
At 1 July 2023 69,187
Eliminated on disposal (46,000 )
At 30 June 2024 23,187
NET BOOK VALUE
At 30 June 2024 -

LAPHEN SERVICES LTD (REGISTERED NUMBER: 09654222)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors - 35,066
Other debtors 2,115 241,122
2,115 276,188

All Director's loans are subject to interest which has been paid at the official interest rate. All loans were repaid in full on 13/03/2024.

6. CURRENT ASSET INVESTMENTS
30.6.24 30.6.23
£    £   
Unlisted investments 616,253 334,438

Current investments represent an interest bearing loan of £555,955 to JJR Property Ltd, a co owned company and an interest bearing loan of £60,298 to JJR Mechanical & Electrical Ltd, a co owned company. Both loans are repayable on demand.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 5,718 5,568
Trade creditors 132 125
Taxation and social security 11,442 6,895
Other creditors 1,100 1,050
18,392 13,638

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 30,647 36,427

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,801 12,727

LAPHEN SERVICES LTD (REGISTERED NUMBER: 09654222)

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

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30.6.24 30.6.23
£    £   
L P Armstrong
Balance outstanding at start of year 233,742 (4,132 )
Amounts advanced 94,839 331,874
Amounts repaid (328,581 ) (94,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 233,742

All Director's loans are subject to interest which has been paid at the official interest rate. All loans were repaid in full on 13/03/2024.

10. RELATED PARTY DISCLOSURES

James Rowland, a 50% shareholder, purchased a commercial vehicle from the company on 19th October 2023 for £9,816, that being the open market value of the vehicle.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LAPHEN SERVICES LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Laphen Services Ltd for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Laphen Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Laphen Services Ltd and state those matters that we have agreed to state to the director of Laphen Services Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Laphen Services Ltd and its director for our work or for this report.

It is your duty to ensure that Laphen Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Laphen Services Ltd. You consider that Laphen Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Laphen Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hamble Accountancy Ltd
9 Kingfisher Close
Hamble
Southampton
SO31 4PE


28 March 2025