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Registered number: 13258457
L&d Properties & Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Kingfisher Accountants Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13258457
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,025 70,737
70,025 70,737
CURRENT ASSETS
Debtors 5 83,130 18,000
Cash at bank and in hand 2 31,195
83,132 49,195
Creditors: Amounts Falling Due Within One Year 6 (1,739 ) (839 )
NET CURRENT ASSETS (LIABILITIES) 81,393 48,356
TOTAL ASSETS LESS CURRENT LIABILITIES 151,418 119,093
Creditors: Amounts Falling Due After More Than One Year 7 (161,950 ) (117,632 )
NET (LIABILITIES)/ASSETS (10,532 ) 1,461
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (10,632 ) 1,361
SHAREHOLDERS' FUNDS (10,532) 1,461
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Laura Shipley
Director
12/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
L&d Properties & Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13258457 . The registered office is 162 Everill Gate Lane, Wombwell, Barnsley, S73 0YQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
Motor Vehicles 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 68,600 2,850 71,450
As at 31 March 2024 68,600 2,850 71,450
Depreciation
As at 1 April 2023 - 713 713
Provided during the period - 712 712
As at 31 March 2024 - 1,425 1,425
Net Book Value
As at 31 March 2024 68,600 1,425 70,025
As at 1 April 2023 68,600 2,137 70,737
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 83,130 18,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Accruals and deferred income 1,740 840
1,739 839
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 51,430 51,430
Directors loan account 110,520 66,202
161,950 117,632
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3