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REGISTERED NUMBER: SC217075 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Lhanbryde Services Limited

Lhanbryde Services Limited (Registered number: SC217075)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lhanbryde Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: S Avery





SECRETARY: L Avery





REGISTERED OFFICE: 32C Kenilworth Road
Bridge of Allan
Stirling
FK9 4EH





REGISTERED NUMBER: SC217075 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

Lhanbryde Services Limited (Registered number: SC217075)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114 227
Investments 5 140,701 140,701
140,815 140,928

CURRENT ASSETS
Debtors 6 648,128 499,164
Cash at bank 15,401 3,690
663,529 502,854
CREDITORS
Amounts falling due within one year 7 225,106 283,012
NET CURRENT ASSETS 438,423 219,842
TOTAL ASSETS LESS CURRENT
LIABILITIES

579,238

360,770

PROVISIONS FOR LIABILITIES - 21
NET ASSETS 579,238 360,749

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 579,138 360,649
SHAREHOLDERS' FUNDS 579,238 360,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Lhanbryde Services Limited (Registered number: SC217075)

Balance Sheet - continued
31 March 2025


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 7 July 2025 and were signed by:





S Avery - Director


Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Lhanbryde Services 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.

Preparation of consolidated financial statements
The financial statements contain information about Lhanbryde Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts chargeable,excluding value added tax, in respect of the provision of services to customers.

Revenue from the provision of professional services is recognised in the period in which the service is provided, the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity.

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 - 33% on cost, 25% on cost and 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held with banks.

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.


Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 30,627
DEPRECIATION
At 1 April 2024 30,400
Charge for year 113
At 31 March 2025 30,513
NET BOOK VALUE
At 31 March 2025 114
At 31 March 2024 227

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 140,701
NET BOOK VALUE
At 31 March 2025 140,701
At 31 March 2024 140,701

Lhanbryde Services Limited (Registered number: SC217075)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 22,260 36,474
Amounts owed by group undertakings 525,001 462,401
Other debtors 100,867 289
648,128 499,164

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts owed to group undertakings 200,000 20,000
Taxation and social security 19,125 38,879
Other creditors 5,981 224,133
225,106 283,012

8. RELATED PARTY DISCLOSURES

As at 31 March 2025 company had a balance due to it by the director Mr S Avery of £100,422 (2024: £220,972 due to Mr S Avery).Interest has been charged on this loan which will be repaid in full following the year end.