2023-10-01 2024-09-30 false Capium Accounts Production 1.1 09211130 2023-10-01 2024-09-30 09211130 bus:AbridgedAccounts 2023-10-01 2024-09-30 09211130 bus:FRS102 2023-10-01 2024-09-30 09211130 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 09211130 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09211130 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09211130 2023-10-01 2024-09-30 09211130 2024-09-30 09211130 bus:RegisteredOffice 2023-10-01 2024-09-30 09211130 core:WithinOneYear 2024-09-30 09211130 core:AfterOneYear 2024-09-30 09211130 1 2023-10-01 2024-09-30 09211130 bus:Director1 2023-10-01 2024-09-30 09211130 bus:Director1 2024-09-30 09211130 bus:Director1 2022-10-01 2023-09-30 09211130 2022-10-01 09211130 bus:LeadAgentIfApplicable 2023-10-01 2024-09-30 09211130 2022-10-01 2023-09-30 09211130 2023-09-30 09211130 core:WithinOneYear 2023-09-30 09211130 core:AfterOneYear 2023-09-30 09211130 bus:EntityAccountantsOrAuditors 2022-10-01 2023-09-30 09211130 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 09211130 bus:OrdinaryShareClass1 2024-09-30 09211130 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 09211130 bus:OrdinaryShareClass1 2023-09-30 09211130 core:PlantMachinery 2023-10-01 2024-09-30 09211130 core:PlantMachinery 2024-09-30 09211130 core:PlantMachinery 2023-09-30 09211130 core:MotorCars 2023-10-01 2024-09-30 09211130 core:MotorCars 2024-09-30 09211130 core:MotorCars 2023-09-30 09211130 core:FurnitureFittings 2023-10-01 2024-09-30 09211130 core:FurnitureFittings 2024-09-30 09211130 core:FurnitureFittings 2023-09-30 09211130 core:ComputerEquipment 2023-10-01 2024-09-30 09211130 core:ComputerEquipment 2024-09-30 09211130 core:ComputerEquipment 2023-09-30 09211130 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 09211130 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-09-30 09211130 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 09211130 core:CostValuation core:Non-currentFinancialInstruments 2023-09-30 09211130 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-09-30 09211130 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 09211130 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 09211130 core:Non-currentFinancialInstruments 2024-09-30 09211130 core:Non-currentFinancialInstruments 2023-09-30 09211130 core:ShareCapital 2024-09-30 09211130 core:ShareCapital 2023-09-30 09211130 core:RetainedEarningsAccumulatedLosses 2024-09-30 09211130 core:RetainedEarningsAccumulatedLosses 2023-09-30 09211130 dpl:Item1 2023-10-01 09211130 dpl:Item1 2024-09-30 09211130 dpl:Item1 2022-10-01 09211130 dpl:Item1 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09211130


 

 

 

LONDON AND SURREY CONTRACTORS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of London and Surrey Contractors Limited for the year ended 30 September 2024 which comprise of the Income Statement, Balance Sheet, the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at ICAEW's regulations and guidance at http://www.icaew.com/en/members/regulations-standards-and-guidance.


This report is made solely to the Board of Directors of London and Surrey Contractors Limited , in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of London and Surrey Contractors Limited and state those matters that we have agreed to state to the Board of Directors of London and Surrey Contractors Limited in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than London and Surrey Contractors Limited and its Board of Directors for our work or for this report.


It is your duty to ensure that London and Surrey Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of London and Surrey Contractors Limited . You consider that London and Surrey Contractors Limited is exempt from the statutory audit requirement for the year.


We have not been instructed to carry out an audit or a review of the financial statements of London and Surrey Contractors Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
Bevis & Co
Bevis & Co

38 College Road
Epsom
KT17 4HJ
16 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 53,575    47,202 
53,575    47,202 
Current assets      
Debtors 1,825,013    1,271,490 
Cash at bank and in hand 249,862    882,152 
2,074,875    2,153,642 
Creditors: amount falling due within one year (361,639)   (337,797)
Net current assets 1,713,236    1,815,845 
 
Total assets less current liabilities 1,766,811    1,863,047 
Provisions for liabilities (2,853)   (446)
Net assets 1,763,958    1,862,601 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 1,763,957    1,862,600 
Shareholders' funds 1,763,958    1,862,601 
 



The company is entitled to exemption from audit under section 477 of the Companies Act 2006 year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with section 476 of the companies Act 2006.


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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 June 2025 and were signed by:


-------------------------------
William Robert Stanley
Director
2
General Information
London and Surrey Contractors Limited is a private company, limited by shares, registered in England and Wales. The company's registration number, registration address can be found on the Company Information page.
1.

Accounting policies

Significant 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 as modified by the revaluation of certain assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences 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 tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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 and loss in the period to which they relate.





















Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
The tax charge of £52,725 on the operation profit for the year to 30th Sep 22 includes a credit of £4,943 in respect of R&D expenditure claimed for the year to 30th Sep 21.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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.
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:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 20% Reducing Balance
Improvements to property 10% Straight Line
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 6 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 October 2023 7,461    80,835    1,270    3,792    20,457    113,815 
Additions   18,000          18,000 
Disposals          
At 30 September 2024 7,461    98,835    1,270    3,792    20,457    131,815 
Depreciation
At 01 October 2023 6,148    36,934    843    2,231    20,457    66,613 
Charge for year 328    10,880    107    312      11,627 
On disposals          
At 30 September 2024 6,476    47,814    950    2,543    20,457    78,240 
Net book values
Closing balance as at 30 September 2024 985    51,021    320    1,249      53,575 
Opening balance as at 01 October 2023 1,313    43,901    427    1,561      47,202 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

3