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Registered Number: 13046267
England and Wales

 

 

 

LCS ADVISORY LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Director Livia Carpeggiani
Registered Number 13046267
Registered Office 7 Bell Yard
London
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
30 November 2024



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
27 May 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,091    8,122 
6,091    8,122 
Current assets      
Stocks 4 2,016    17,067 
Debtors 5 333    8,282 
Cash at bank and in hand 5,835    15,585 
8,184    40,934 
Creditors: amount falling due within one year 6 (99,557)   (20,756)
Net current assets (91,373)   20,178 
 
Total assets less current liabilities (85,282)   28,300 
Net assets (85,282)   28,300 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (85,382)   28,200 
Shareholders' funds (85,282)   28,300 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 27 May 2025 and were signed by:


-------------------------------
Livia Carpeggiani
Director
3
General Information
LCS Advisory Ltd is a private company, limited by shares, registered in England and Wales, registration number 13046267, registration address 7 Bell Yard, London, WC2A 2JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2023 13,101    2,976    16,077 
Additions    
Disposals    
At 30 November 2024 13,101    2,976    16,077 
Depreciation
At 01 December 2023 6,504    1,451    7,955 
Charge for year 1,650    381    2,031 
On disposals    
At 30 November 2024 8,154    1,832    9,986 
Net book values
Closing balance as at 30 November 2024 4,947    1,144    6,091 
Opening balance as at 01 December 2023 6,597    1,525    8,122 


4.

Stocks

2024
£
  2023
£
Finished Goods 2,016    17,067 
2,016    17,067 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Corporation Tax   8,094 
VAT 333    188 
333    8,282 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 300    6,412 
PAYE & Social Security 6,982    1,664 
Accrued Expenses 750    750 
Wages & Salaries Control Account 5,070    975 
Directors' Current Accounts 86,455    10,955 
99,557    20,756 

4