23 01/06/2023 31/05/2024 2024-05-31 false false false false false false false true false false true false false false false true true false No description of principal activities is disclosed 2023-06-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC596928 2023-06-01 2024-05-31 SC596928 2024-05-31 SC596928 2023-05-31 SC596928 2022-06-01 2023-05-31 SC596928 2023-05-31 SC596928 2022-05-31 SC596928 bus:RegisteredOffice 2023-06-01 2024-05-31 SC596928 bus:LeadAgentIfApplicable 2023-06-01 2024-05-31 SC596928 bus:Director1 2023-06-01 2024-05-31 SC596928 bus:CompanySecretary1 2023-06-01 2024-05-31 SC596928 core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 SC596928 core:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 SC596928 core:WithinOneYear 2024-05-31 SC596928 core:WithinOneYear 2023-05-31 SC596928 core:AfterOneYear 2024-05-31 SC596928 core:AfterOneYear 2023-05-31 SC596928 core:ShareCapital 2024-05-31 SC596928 core:ShareCapital 2023-05-31 SC596928 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC596928 core:RetainedEarningsAccumulatedLosses 2023-05-31 SC596928 core:ShareCapital 2022-05-31 SC596928 core:RetainedEarningsAccumulatedLosses 2022-05-31 SC596928 core:PreviouslyStatedAmount core:ShareCapital 2024-05-31 SC596928 bus:SmallEntities 2023-06-01 2024-05-31 SC596928 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC596928 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC596928 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC596928 bus:AbridgedAccounts 2023-06-01 2024-05-31
Company registration number: SC596928
LH Ayrshire Limited
Trading as Lauriston Hotel
Unaudited filleted abridged financial statements
31 May 2024
LH Ayrshire Limited
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
LH Ayrshire Limited
Directors and other information
Directors Mr Philip Durrand
Secretary Philip Durrand
Company number SC596928
Ardrossan
Ayrshire
KA22 8EA
Business address 15 South Crescent Road
Ardrossan
Ayrshire
KA22 8EA
Accountant MOR Accounting Services
11 Glenfield Avenue
Cowdenbeath
Fife
KY49EN
LH Ayrshire Limited
Abridged statement of financial position
31 May 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 2,988 -
_______ _______
2,988 -
Current assets
Stocks 7,400 7,400
Debtors 16,109 24,877
Cash at bank and in hand 1,219 2,019
_______ _______
24,728 34,296
Creditors: amounts falling due
within one year ( 356,517) ( 203,760)
_______ _______
Net current liabilities ( 331,789) ( 169,464)
_______ _______
Total assets less current liabilities ( 328,801) ( 169,464)
Creditors: amounts falling due
after more than one year ( 27,590) ( 38,228)
_______ _______
Net liabilities ( 356,391) ( 207,692)
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account ( 356,491) ( 207,792)
_______ _______
Shareholders deficit ( 356,391) ( 207,692)
_______ _______
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.
All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the current year ending 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 28 May 2025 , and are signed on behalf of the board by:
Mr Philip Durrand
Director
LH Ayrshire Limited
Statement of changes in equity
Year ended 31 May 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 June 2022 100 ( 73,074) ( 72,974)
Loss for the year ( 134,718) ( 134,718)
_______ _______ _______
Total comprehensive income for the year - ( 134,718) ( 134,718)
_______ _______ _______
At 31 May 2023 and 1 June 2023 100 ( 207,792) ( 207,692)
Loss for the year ( 148,699) ( 148,699)
_______ _______ _______
Total comprehensive income for the year - ( 148,699) ( 148,699)
_______ _______ _______
At 31 May 2024 100 ( 356,491) ( 356,391)
_______ _______ _______
LH Ayrshire Limited
Notes to the financial statements
Year ended 31 May 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 15 South Crescent Road, Ardrossan, Ayrshire, KA22 8EA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Staff costs
The average number of persons employed by the company during the year amounted to 23 (2023: 23 ).
The aggregate payroll costs incurred during the year were:
2024 2023
£ £
Wages and salaries 345,521 308,978
Social security costs 17,615 18,160
Other pension costs 3,845 3,998
_______ _______
366,981 331,136
_______ _______
5. Tangible assets
£
Cost
At 1 June 2023 -
Additions 2,988
_______
At 31 May 2024 2,988
_______
Depreciation
At 1 June 2023 and 31 May 2024 -
_______
Carrying amount
At 31 May 2024 2,988
_______
At 31 May 2023 -
_______
6. Directors advances, credits and guarantees