L Armstrong Consulting Ltd 14694700 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is management consultancy other than financial management. Digita Accounts Production Advanced 6.30.9574.0 true true 14694700 2024-03-01 2025-02-28 14694700 2025-02-28 14694700 core:CurrentFinancialInstruments 2025-02-28 14694700 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 14694700 bus:SmallEntities 2024-03-01 2025-02-28 14694700 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 14694700 bus:FilletedAccounts 2024-03-01 2025-02-28 14694700 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 14694700 bus:RegisteredOffice 2024-03-01 2025-02-28 14694700 bus:Director1 2024-03-01 2025-02-28 14694700 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 14694700 countries:EnglandWales 2024-03-01 2025-02-28 14694700 2023-02-28 2024-02-29 14694700 2024-02-29 14694700 core:CurrentFinancialInstruments 2024-02-29 14694700 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 iso4217:GBP xbrli:pure

Registration number: 14694700

L Armstrong Consulting Ltd

Unaudited Filleted Financial Statements

for the Year Ended 28 February 2025

 

L Armstrong Consulting Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

L Armstrong Consulting Ltd

Company Information

Director

Mr Lee Armstrong

Registration number

14694700

Registered office

6a Cleveland Road
London
W4 5HP

Accountants

mca Shepherd Smail
21 Market Place
Cirencester
Gloucestershire
GL7 2NX

 

L Armstrong Consulting Ltd

(Registration number: 14694700)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

-

1

Cash at bank and in hand

 

7,927

-

 

7,927

1

Creditors: Amounts falling due within one year

5

(2,542)

-

Net assets

 

5,385

1

Capital and reserves

 

Called up share capital

1

1

Retained earnings

5,384

-

Shareholders' funds

 

5,385

1

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 April 2025
 

Mr Lee Armstrong

Director

 

L Armstrong Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6a Cleveland Road
London
W4 5HP

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

 

L Armstrong Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Debtors

Current

2025
£

2024
£

Other debtors

-

1

 

-

1

5

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

1,263

-

Accruals and deferred income

780

-

Other creditors

499

-

2,542

-

 

L Armstrong Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

6

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary A Shares of £1 each

1

1

1

1