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REGISTERED NUMBER: NI662990 (Northern Ireland)















LOCAL WHERE 2 LTD

Unaudited Financial Statements for the Year Ended 31 July 2024






LOCAL WHERE 2 LTD (REGISTERED NUMBER: NI662990)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


LOCAL WHERE 2 LTD

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Lorraine McCutcheon





REGISTERED OFFICE: Great Northern Road
Omagh
Co. Tyrone
BT785LU





REGISTERED NUMBER: NI662990 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

LOCAL WHERE 2 LTD (REGISTERED NUMBER: NI662990)

Statement of Financial Position
31 JULY 2024

2024 2023
Notes £ £
CURRENT ASSETS
Cash at bank 244 27

PAYABLES
Amounts falling due within one year 5 (18,261 ) (13,925 )
NET CURRENT LIABILITIES (18,017 ) (13,898 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,017

)

(13,898

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (18,018 ) (13,899 )
(18,017 ) (13,898 )

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 July 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 5 March 2025 and were signed by:





Lorraine McCutcheon - Director


LOCAL WHERE 2 LTD (REGISTERED NUMBER: NI662990)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Local Where 2 Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and deposits held at call with banks.

Share capital
Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new
ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4. EMPLOYEES AND DIRECTORS

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

5. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed to group undertakings 5,000 5,000
Other payables 13,261 8,925
18,261 13,925