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REGISTERED NUMBER: 15076285 (England and Wales)















Unaudited Financial Statements

for the Period 16 August 2023 to 31 August 2024

for

LP SD Eighty Five Limited

LP SD Eighty Five Limited (Registered number: 15076285)

Contents of the Financial Statements
for the Period 16 August 2023 to 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LP SD Eighty Five Limited

Company Information
for the Period 16 August 2023 to 31 August 2024







DIRECTORS: Mr Muhammad Tayyab Javed
Mr Sach Kartar Singh Sembhi





REGISTERED OFFICE: Office 1
21 Hatherton Street
Walsall
West Midlands
WS4 2LA





REGISTERED NUMBER: 15076285 (England and Wales)





ACCOUNTANTS: Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA

LP SD Eighty Five Limited (Registered number: 15076285)

Balance Sheet
31 August 2024

Notes £   
FIXED ASSETS
Tangible assets 4 6,073

CURRENT ASSETS
Stocks 30,000
Debtors 5 96,257
Cash at bank and in hand 56,959
183,216
CREDITORS
Amounts falling due within one year 6 (167,022 )
NET CURRENT ASSETS 16,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,267

PROVISIONS FOR LIABILITIES (1,518 )
NET ASSETS 20,749

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 20,748
SHAREHOLDERS' FUNDS 20,749

LP SD Eighty Five Limited (Registered number: 15076285)

Balance Sheet - continued
31 August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:




Mr Muhammad Tayyab Javed - Director



Mr Sach Kartar Singh Sembhi - Director


LP SD Eighty Five Limited (Registered number: 15076285)

Notes to the Financial Statements
for the Period 16 August 2023 to 31 August 2024


1. STATUTORY INFORMATION

LP SD Eighty Five Limited 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 under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 15% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


LP SD Eighty Five Limited (Registered number: 15076285)

Notes to the Financial Statements - continued
for the Period 16 August 2023 to 31 August 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 6,972
At 31 August 2024 6,972
DEPRECIATION
Charge for period 899
At 31 August 2024 899
NET BOOK VALUE
At 31 August 2024 6,073

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 54,638
Other debtors 41,619
96,257

LP SD Eighty Five Limited (Registered number: 15076285)

Notes to the Financial Statements - continued
for the Period 16 August 2023 to 31 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 97,280
Amounts owed to group undertakings 22,699
Taxation and social security 10,304
Other creditors 36,739
167,022

7. RELATED PARTY DISCLOSURES

Included in other debtors is the balance due from the company mentioned below as at 31 August 2024:

LP SD Ninety Nine Limited - £23,444

Above loan is interest free and repayable on demand.

Mr Muhammad Tayyab Javed and Mr Sach Kartar Singh Sembhi are the directors of above mentioned company as at 31 August 2024.

8. ULTIMATE CONTROLLING PARTY

The controlling party is SM Pharmco Limited.