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REGISTERED NUMBER: SC256514 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

L A LODGES LIMITED
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L A LODGES LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: I A Georgeson
Mrs I Georgeson





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC256514 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ
Page 1
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 470,673 485,081

CURRENT ASSETS
Stocks 2,368 3,624
Debtors 5 4,233 220,361
Cash at bank and in hand 30,114 93,056
36,715 317,041
CREDITORS
Amounts falling due within one year 6 158,826 408,227
NET CURRENT LIABILITIES (122,111 ) (91,186 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
348,562
393,895

CREDITORS
Amounts falling due after more than one
year
7
7,415
17,302
NET ASSETS 341,147 376,593

CAPITAL AND RESERVES
Called up share capital 102 102
Other reserve 166,000 166,000
Retained earnings 175,045 210,491
SHAREHOLDERS' FUNDS 341,147 376,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the 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.

The directors acknowledge their 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.

The notes form part of these financial statements

Page 2 continued...
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)

Balance Sheet - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by:





I A Georgeson - Director


The notes form part of these financial statements

Page 3
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

L A Lodges Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 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.
Improvements to property - 10% on a straight line basis
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 25% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis
Computer equipment - 33% on a straight line basis

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

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.

Page 4 continued...
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 October 2023 421,266 27,191 53,886
Additions - - 1,742
At 30 September 2024 421,266 27,191 55,628
DEPRECIATION
At 1 October 2023 - 4,999 30,167
Charge for year - 2,719 10,008
At 30 September 2024 - 7,718 40,175
NET BOOK VALUE
At 30 September 2024 421,266 19,473 15,453
At 30 September 2023 421,266 22,192 23,719

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 13,859 34,358 3,909 554,469
Additions 1,423 - 117 3,282
At 30 September 2024 15,282 34,358 4,026 557,751
DEPRECIATION
At 1 October 2023 7,711 22,842 3,669 69,388
Charge for year 1,837 2,879 247 17,690
At 30 September 2024 9,548 25,721 3,916 87,078
NET BOOK VALUE
At 30 September 2024 5,734 8,637 110 470,673
At 30 September 2023 6,148 11,516 240 485,081

Page 5 continued...
L A LODGES LIMITED (REGISTERED NUMBER: SC256514)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,295 40,651
Other debtors 1,938 179,710
4,233 220,361

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,887 9,887
Trade creditors 5,480 50,431
Taxation and social security 176 9,310
Other creditors 143,283 338,599
158,826 408,227

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 7,415 17,302

Page 6