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Registered number: 1634366









L.T.D.A. (ENTERPRISES) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
L.T.D.A. (ENTERPRISES) LIMITED
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF L.T.D.A. (ENTERPRISES) LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of L.T.D.A. (Enterprises) Limited for the year ended 30 September 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotlandwe are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the Board of Directors of L.T.D.A. (Enterprises) Limited, as a body, in accordance with the terms of our engagement letter dated 14 October 2020Our work has been undertaken solely to prepare for your approval the financial statements of L.T.D.A. (Enterprises) Limited and state those matters that we have agreed to state to the Board of Directors of L.T.D.A. (Enterprises) Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L.T.D.A. (Enterprises) Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that L.T.D.A. (Enterprises) 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 result of L.T.D.A. (Enterprises) Limited. You consider that L.T.D.A. (Enterprises) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of L.T.D.A. (Enterprises) 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.

  



Milton Avis LLP
 
Chartered Accountants
  
Pitt House
120 Baker Street
London
W1U 6TU
18 June 2025
Page 1

 
L.T.D.A. (ENTERPRISES) LIMITED
REGISTERED NUMBER: 1634366

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
10,023
30,139

Cash at bank and in hand
 5 
-
9,884

  
10,023
40,023

Total assets less current liabilities
  
 
 
10,023
 
 
40,023

  

Net assets
  
10,023
40,023


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
23
30,023

  
10,023
40,023


Page 2

 
L.T.D.A. (ENTERPRISES) LIMITED
REGISTERED NUMBER: 1634366
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

For the year ended 30 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2025.




................................................
P Brennan
................................................
A Street
Director
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
L.T.D.A. (ENTERPRISES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The company is limited by shares and is incorporated in England and Wales with 1634366 with a registered office at 133 Great Suffolk Street, London, SE1 1PP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.



  
2.2

Interest Income

Interest income is recognised in profit or loss on funds due on a cash recieved basis. 

  
2.3

Going Concern

The directors of the company have prepared the financial statements on a going concern basis which assumes the company will be able to meet its future obligations as they fall due and the company will settle all payments within the agreed terms. The directors have therefore concluded that it is appropriate to prepare the financial statements on a going concern basis. 

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Page 4

 
L.T.D.A. (ENTERPRISES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold Buildings
-
2%
Straight line on the building cost only
Fixtures and fittings
-
15%
Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In application of the Company's accounting policies. Management are required to make judgements, estimations and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. 
The estimation and underlying assumptions are based on historical experience and other factors that are considered to be relevant. These assumptions are reviewed on a ongoing basis. 
Criticial judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below. 

Page 5

 
L.T.D.A. (ENTERPRISES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
10,023
30,139

10,023
30,139



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
9,884

-
9,884



6.


Controlling party

The company is a wholly owned subsidiary of the Licensed Taxi Drivers' Association Limited, a co-operative registered under the Co-operative and Community Benefit Societies Act 2014.

 
Page 6