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Company Registration No. SC801857 (Scotland)
L3 Contracts Ltd Unaudited accounts for the period from 6 March 2024 to 31 March 2025
L3 Contracts Ltd Unaudited accounts Contents
Page
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L3 Contracts Ltd Company Information for the period from 6 March 2024 to 31 March 2025
Director
Bobby Sutherland
Company Number
SC801857 (Scotland)
Registered Office
C/O Clarity Accounting 234 West George Street GLASGOW G2 4QY United Kingdom
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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L3 Contracts Ltd Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
125,982 
Current assets
Debtors
173,968 
Cash at bank and in hand
2,202 
176,170 
Creditors: amounts falling due within one year
(274,181)
Net current liabilities
(98,011)
Net assets
27,971 
Capital and reserves
Called up share capital
100 
Profit and loss account
27,871 
Shareholders' funds
27,971 
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 April 2025 and were signed on its behalf by
Bobby Sutherland Director Company Registration No. SC801857
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L3 Contracts Ltd Notes to the Accounts for the period from 6 March 2024 to 31 March 2025
1
Statutory information
L3 Contracts Ltd is a private company, limited by shares, registered in Scotland, registration number SC801857. The registered office is C/O Clarity Accounting, 234 West George Street, GLASGOW, G2 4QY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Fixtures & fittings
15% Reducing balance
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 6 March 2024
- 
- 
- 
- 
Additions
129,096 
753 
1,777 
131,626 
At 31 March 2025
129,096 
753 
1,777 
131,626 
Depreciation
Charge for the period
5,379 
43 
222 
5,644 
At 31 March 2025
5,379 
43 
222 
5,644 
Net book value
At 31 March 2025
123,717 
710 
1,555 
125,982 
5
Debtors
2025 
£ 
Amounts falling due within one year
VAT
13,156 
Trade debtors
160,812 
173,968 
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L3 Contracts Ltd Notes to the Accounts for the period from 6 March 2024 to 31 March 2025
6
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
220,953 
Taxes and social security
28,228 
Loans from directors
25,000 
274,181 
7
Average number of employees
During the period the average number of employees was 2.
8
Reconciliations on adoption of FRS 102
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