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Registration number: 10485831

Lex Hygiene Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2024

 

Lex Hygiene Ltd

(Registration number: 10485831)

Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

198,857

178,440

Current assets

 

Stocks

2,500

22,000

Debtors

4

79,638

62,041

Cash at bank and in hand

 

152,474

116,512

 

234,612

200,553

Creditors: Amounts falling due within one year

5

(158,236)

(161,789)

Net current assets

 

76,376

38,764

Total assets less current liabilities

 

275,233

217,204

Creditors: Amounts falling due after more than one year

5

(111,325)

(121,465)

Provisions for liabilities

(37,359)

(29,228)

Net assets

 

126,549

66,511

Capital and reserves

 

Called up share capital

100

100

Retained earnings

126,449

66,411

Shareholders' funds

 

126,549

66,511

For the financial year ending 30 November 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 accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

 

Lex Hygiene Ltd

(Registration number: 10485831)

Balance Sheet as at 30 November 2024 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 10 June 2025 and signed on its behalf by:
 

.........................................

Mr J R Owens

Director

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

Accounting policies

Statutory information

Lex Hygiene Ltd is a private company, limited by shares, domiciled in England and Wales, company number 10485831. The registered office is at Units 10 & 11, Whittingtons Court, Wheatley Hall Road, Doncaster, DN2 4PE.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

1

Accounting policies (continued)

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets shall be 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% reducing balance

Office equipment

20% reducing balance

Motor vehicles

25% straight line

Plant & machinery

20% reducing balance

Short leasehold land and buildings

20% straight line

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Statement of Income and Retained Earnings and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2023 - 6).

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

3

Tangible assets

Short leasehold land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost

At 1 December 2023

27,147

4,059

94,019

1,000

163,263

289,488

Additions

-

1,206

7,246

2,933

75,730

87,115

Disposals

(27,147)

-

-

-

(12,242)

(39,389)

At 30 November 2024

-

5,265

101,265

3,933

226,751

337,214

Depreciation

At 1 December 2023

21,716

2,780

46,064

681

39,808

111,049

Charge for the year

-

375

10,155

514

37,980

49,024

Eliminated on disposal

(21,716)

-

-

-

-

(21,716)

At 30 November 2024

-

3,155

56,219

1,195

77,788

138,357

Carrying amount

At 30 November 2024

-

2,110

45,046

2,738

148,963

198,857

At 30 November 2023

5,431

1,279

47,957

318

123,455

178,440

 

Lex Hygiene Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

4

Debtors

2024
£

2023
£

Trade debtors

69,054

52,422

Prepayments

10,584

9,326

Other debtors

-

293

 

79,638

62,041

5

Creditors

2024
£

2023
£

Due within one year

 

Bank loans

10,000

10,000

HP and finance lease liabilities

39,646

30,407

Trade creditors

 

4,602

8,954

PAYE and NIC creditor

 

145

-

VAT Control account

 

16,714

16,244

Corporation tax control

 

19,285

1,888

Accrued expenses

 

2,060

2,060

Wages and salaries control

 

909

503

Credit card account

 

3,792

4,495

Pension contributions unpaid

 

172

95

Directors' current account

 

60,911

87,143

 

158,236

161,789

2024
£

2023
£

Due after one year

 

Bank loans

5,000

15,000

HP and finance lease liabilities

106,325

106,465

 

111,325

121,465

6

Financial commitments, guarantees and contingencies

Operating leases
As at the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £54,000 (2023 - 0).