1 October 2023 false No description of principal activity Taxfiler 2024.6 05939688business:PrivateLimitedCompanyLtd2023-10-012024-09-30 059396882023-09-30 059396882023-10-012024-09-30 05939688business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 05939688business:FilletedAccounts2023-10-012024-09-30 059396882024-09-30 05939688business:Director12023-10-012024-09-30 05939688business:Director22023-10-012024-09-30 05939688business:CompanySecretary12023-10-012024-09-30 05939688business:RegisteredOffice2023-10-012024-09-30 059396882023-09-30 05939688core:WithinOneYear2024-09-30 05939688core:WithinOneYear2023-09-30 05939688core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 05939688core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 05939688core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 05939688core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 05939688core:PreviouslyStatedAmount2024-09-30 05939688core:PreviouslyStatedAmount2023-09-30 05939688business:SmallEntities2023-10-012024-09-30 05939688countries:EnglandWales2023-10-012024-09-30 05939688core:FurnitureFittings2023-10-012024-09-30 05939688core:ComputerEquipment2023-10-012024-09-30 05939688core:PlantMachinery2023-09-30 05939688core:FurnitureFittings2023-09-30 05939688core:ComputerEquipment2023-09-30 05939688core:PlantMachinery2023-10-012024-09-30 05939688core:PlantMachinery2024-09-30 05939688core:FurnitureFittings2024-09-30 05939688core:ComputerEquipment2024-09-30 05939688business:OrdinaryShareClass12023-10-012024-09-30 05939688business:OrdinaryShareClass12022-10-012023-09-30 05939688core:BetweenOneFiveYears2024-09-30 05939688core:BetweenOneFiveYears2023-09-30 059396882022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05939688 (England and Wales)
Lava Marketing Communications Ltd Unaudited accounts for the year ended 30 September 2024
Lava Marketing Communications Ltd Unaudited accounts Contents
Page
- 2 -
Lava Marketing Communications Ltd Company Information for the year ended 30 September 2024
Directors
M Hammerton K Hammerton
Secretary
M Hammerton
Company Number
05939688 (England and Wales)
Registered Office
11 MARTIN CLOSE HEIGHINGTON LINCOLN LN4 1RL
- 3 -
Lava Marketing Communications Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,788 
5,759 
Current assets
Debtors
8,474 
11,983 
Cash at bank and in hand
15,107 
15,597 
23,581 
27,580 
Creditors: amounts falling due within one year
(13,886)
(16,172)
Net current assets
9,695 
11,408 
Total assets less current liabilities
14,483 
17,167 
Provisions for liabilities
Deferred tax
(481)
(522)
Net assets
14,002 
16,645 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,902 
16,545 
Shareholders' funds
14,002 
16,645 
For the year ending 30 September 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 9 April 2025 and were signed on its behalf by
M Hammerton Director Company Registration No. 05939688
- 4 -
Lava Marketing Communications Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Lava Marketing Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 05939688. The registered office is 11 MARTIN CLOSE, HEIGHINGTON, LINCOLN, LN4 1RL.
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 remained unchanged from the previous year, and also 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
Computer equipment
25%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Lava Marketing Communications Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
23,709 
983 
24,030 
48,722 
Additions
- 
- 
633 
633 
At 30 September 2024
23,709 
983 
24,663 
49,355 
Depreciation
At 1 October 2023
20,545 
852 
21,566 
42,963 
Charge for the year
792 
33 
779 
1,604 
At 30 September 2024
21,337 
885 
22,345 
44,567 
Net book value
At 30 September 2024
2,372 
98 
2,318 
4,788 
At 30 September 2023
3,164 
131 
2,464 
5,759 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,338 
9,799 
Accrued income and prepayments
1,136 
2,184 
8,474 
11,983 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,514 
1,284 
Taxes and social security
7,655 
10,350 
Loans from directors
4,037 
3,863 
Accruals
680 
675 
13,886 
16,172 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Pension commitments
The company operates a defined contribution scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £2,900 ( 2023: £2,400 ).
- 6 -
Lava Marketing Communications Ltd Notes to the Accounts for the year ended 30 September 2024
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
6,198 
11,919 
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -