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LARZ LTD

Registered Number
10558005
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

LARZ LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

AHMAD, Aneesha Shahnaz, Dr
ALI, Razwan, Dr

Company Secretary

ALI, Razwan, Dr

Registered Address

Junction Surgery Birkhouse Lane
Moldgreen
Huddersfield
HD5 8BE

Registered Number

10558005 (England and Wales)
LARZ LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid100100
Fixed assets
Tangible assets3625,079776,689
625,079776,689
Current assets
Debtors1,780,4481,896,601
Cash at bank and on hand6,4598,032
1,786,9071,904,633
Creditors amounts falling due within one year5(185,140)(407,271)
Net current assets (liabilities)1,601,8671,497,462
Total assets less current liabilities2,226,9462,274,151
Creditors amounts falling due after one year6(1,833,937)(1,925,629)
Net assets393,009348,522
Capital and reserves
Revaluation reserve(97,261)(109,261)
Profit and loss account490,270457,783
Shareholders' funds393,009348,522
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2025, and are signed on its behalf by:
ALI, Razwan, Dr
Director
Registered Company No. 10558005
LARZ LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property is held for investment purposes and is held at director's valuation. No depreciation is provided. Office equipment is used for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 October 23775,0004,830779,830
Disposals(150,000)(1,999)(151,999)
At 30 September 24625,0002,831627,831
Depreciation and impairment
At 01 October 23-3,1413,141
Charge for year-1,6101,610
On disposals-(1,999)(1,999)
At 30 September 24-2,7522,752
Net book value
At 30 September 24625,00079625,079
At 30 September 23775,0001,689776,689
4.Fixed asset investments
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,4002,477
Bank borrowings and overdrafts7,000307,000
Amounts owed to related parties158,36472,470
Taxation and social security7,83614,696
Accrued liabilities and deferred income9,54010,628
Total185,140407,271
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts292,237305,629
Amounts owed to related parties1,541,7001,620,000
Total1,833,9371,925,629
7.Related party transactions
Junction Surgery Limited and Medali Limited are controlled by the directors / shareholders of the company, Dr R Ali and Dr A Ahmad. During the financial year, the company repaid £220,000 to and received advances of £191,000 from Junction Surgery Limited. At the end of the financial period, there was a loan due to Junction Surgery Limited of £1,464,000 (2023; £1,493,000). During the financial year, the company repaid £49,300 to Medali Limited. At the end of the financial period, there was a loan due to Medali Limited of £77,700 (2023; £127,000). At the end of the financial period there was a loan due from the Director Dr R Ali of £180,070 which was fully repaid in January 2025. The company has taken advantage of the exemption available under FRS 102 Section 1A from disclosing transactions with its group companies on the basis that all companies within the group are 100% owned by Rally Holdings Limited.