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REGISTERED NUMBER: 07834894 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

LANOGUARD LIMITED

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANOGUARD LIMITED

Company Information
for the year ended 31 August 2024







DIRECTOR: M W Beaumont





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 07834894 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Balance Sheet
31 August 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 4,776 1,304
Tangible assets 5 68,119 9,976
72,895 11,280

CURRENT ASSETS
Stocks 253,953 233,525
Debtors 6 147,072 96,848
Cash at bank 802,919 607,226
1,203,944 937,599
CREDITORS
Amounts falling due within one year 7 (617,298 ) (439,109 )
NET CURRENT ASSETS 586,646 498,490
TOTAL ASSETS LESS CURRENT
LIABILITIES

659,541

509,770

CREDITORS
Amounts falling due after more than one
year

8

(18,892

)

(22,451

)

PROVISIONS FOR LIABILITIES 9 (15,547 ) (2,494 )
NET ASSETS 625,102 484,825

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 625,002 484,725
SHAREHOLDERS' FUNDS 625,102 484,825

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

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

The director acknowledges his 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.

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Balance Sheet - continued
31 August 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 May 2025 and were signed by:





M W Beaumont - Director


LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Lanoguard Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.
The presentational currency of the financial statements is the Pound Sterling (£).

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.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of goods and services is recognised at the point of sale.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property-straight line over 10 years
Plant & machinery-33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 September 2023 1,975
Additions 4,254
At 31 August 2024 6,229
AMORTISATION
At 1 September 2023 671
Charge for year 782
At 31 August 2024 1,453
NET BOOK VALUE
At 31 August 2024 4,776
At 31 August 2023 1,304

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 September 2023 68,683
Additions 80,959
At 31 August 2024 149,642
DEPRECIATION
At 1 September 2023 58,707
Charge for year 22,816
At 31 August 2024 81,523
NET BOOK VALUE
At 31 August 2024 68,119
At 31 August 2023 9,976

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 93,719 74,209
Other debtors 53,353 22,639
147,072 96,848

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 3,559 3,472
Trade creditors 275,267 164,062
Taxation and social security 216,043 245,340
Other creditors 122,429 26,235
617,298 439,109

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 18,892 22,451

9. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 15,547 2,494

LANOGUARD LIMITED (REGISTERED NUMBER: 07834894)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred tax
£
Balance at 1 September 2023 2,494
Provided during year 13,053
Balance at 31 August 2024 15,547

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
75 Ordinary A £1 75 75
25 Ordinary B £1 25 25
100 100

11. RELATED PARTY DISCLOSURES

During the year, the company entered into transactions with a related party where the shareholder holds a participating interest in the related party entity.

As at 31 August 2024, the company was owed £5,034 from the related parties.