2023-11-012024-10-312024-10-31false13681641LRW ASSESSMENTS LIMITED2025-07-2186900falseiso4217:GBPxbrli:pure136816412023-10-31136816412024-10-31136816412023-11-012024-10-31136816412022-10-31136816412023-10-31136816412022-11-012023-10-3113681641bus:SmallEntities2023-11-012024-10-3113681641bus:AuditExempt-NoAccountantsReport2023-11-012024-10-3113681641bus:FullAccounts2023-11-012024-10-3113681641bus:PrivateLimitedCompanyLtd2023-11-012024-10-3113681641core:WithinOneYear2024-10-3113681641core:AfterOneYear2024-10-3113681641core:WithinOneYear2023-10-3113681641core:AfterOneYear2023-10-3113681641core:ShareCapital2024-10-3113681641core:SharePremium2024-10-3113681641core:RevaluationReserve2024-10-3113681641core:OtherReservesSubtotal2024-10-3113681641core:RetainedEarningsAccumulatedLosses2024-10-3113681641core:ShareCapital2023-10-3113681641core:SharePremium2023-10-3113681641core:RevaluationReserve2023-10-3113681641core:OtherReservesSubtotal2023-10-3113681641core:RetainedEarningsAccumulatedLosses2023-10-3113681641core:LandBuildings2024-10-3113681641core:PlantMachinery2024-10-3113681641core:Vehicles2024-10-3113681641core:FurnitureFittings2024-10-3113681641core:OfficeEquipment2024-10-3113681641core:NetGoodwill2024-10-3113681641core:IntangibleAssetsOtherThanGoodwill2024-10-3113681641core:ListedExchangeTraded2024-10-3113681641core:UnlistedNon-exchangeTraded2024-10-3113681641core:LandBuildings2023-10-3113681641core:PlantMachinery2023-10-3113681641core:Vehicles2023-10-3113681641core:FurnitureFittings2023-10-3113681641core:OfficeEquipment2023-10-3113681641core:NetGoodwill2023-10-3113681641core:IntangibleAssetsOtherThanGoodwill2023-10-3113681641core:ListedExchangeTraded2023-10-3113681641core:UnlistedNon-exchangeTraded2023-10-3113681641core:LandBuildings2023-11-012024-10-3113681641core:PlantMachinery2023-11-012024-10-3113681641core:Vehicles2023-11-012024-10-3113681641core:FurnitureFittings2023-11-012024-10-3113681641core:OfficeEquipment2023-11-012024-10-3113681641core:NetGoodwill2023-11-012024-10-3113681641core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3113681641core:ListedExchangeTraded2023-11-012024-10-3113681641core:UnlistedNon-exchangeTraded2023-11-012024-10-3113681641core:MoreThanFiveYears2023-11-012024-10-3113681641core:Non-currentFinancialInstruments2024-10-3113681641core:Non-currentFinancialInstruments2023-10-3113681641dpl:CostSales2023-11-012024-10-3113681641dpl:DistributionCosts2023-11-012024-10-3113681641core:LandBuildings2023-11-012024-10-3113681641core:PlantMachinery2023-11-012024-10-3113681641core:Vehicles2023-11-012024-10-3113681641core:FurnitureFittings2023-11-012024-10-3113681641core:OfficeEquipment2023-11-012024-10-3113681641dpl:AdministrativeExpenses2023-11-012024-10-3113681641core:NetGoodwill2023-11-012024-10-3113681641core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3113681641dpl:GroupUndertakings2023-11-012024-10-3113681641dpl:ParticipatingInterests2023-11-012024-10-3113681641dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-012024-10-3113681641core:ListedExchangeTraded2023-11-012024-10-3113681641dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-012024-10-3113681641core:UnlistedNon-exchangeTraded2023-11-012024-10-3113681641dpl:CostSales2022-11-012023-10-3113681641dpl:DistributionCosts2022-11-012023-10-3113681641core:LandBuildings2022-11-012023-10-3113681641core:PlantMachinery2022-11-012023-10-3113681641core:Vehicles2022-11-012023-10-3113681641core:FurnitureFittings2022-11-012023-10-3113681641core:OfficeEquipment2022-11-012023-10-3113681641dpl:AdministrativeExpenses2022-11-012023-10-3113681641core:NetGoodwill2022-11-012023-10-3113681641core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3113681641dpl:GroupUndertakings2022-11-012023-10-3113681641dpl:ParticipatingInterests2022-11-012023-10-3113681641dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3113681641core:ListedExchangeTraded2022-11-012023-10-3113681641dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3113681641core:UnlistedNon-exchangeTraded2022-11-012023-10-3113681641core:NetGoodwill2024-10-3113681641core:IntangibleAssetsOtherThanGoodwill2024-10-3113681641core:LandBuildings2024-10-3113681641core:PlantMachinery2024-10-3113681641core:Vehicles2024-10-3113681641core:FurnitureFittings2024-10-3113681641core:OfficeEquipment2024-10-3113681641core:AfterOneYear2024-10-3113681641core:WithinOneYear2024-10-3113681641core:ListedExchangeTraded2024-10-3113681641core:UnlistedNon-exchangeTraded2024-10-3113681641core:ShareCapital2024-10-3113681641core:SharePremium2024-10-3113681641core:RevaluationReserve2024-10-3113681641core:OtherReservesSubtotal2024-10-3113681641core:RetainedEarningsAccumulatedLosses2024-10-3113681641core:NetGoodwill2023-10-3113681641core:IntangibleAssetsOtherThanGoodwill2023-10-3113681641core:LandBuildings2023-10-3113681641core:PlantMachinery2023-10-3113681641core:Vehicles2023-10-3113681641core:FurnitureFittings2023-10-3113681641core:OfficeEquipment2023-10-3113681641core:AfterOneYear2023-10-3113681641core:WithinOneYear2023-10-3113681641core:ListedExchangeTraded2023-10-3113681641core:UnlistedNon-exchangeTraded2023-10-3113681641core:ShareCapital2023-10-3113681641core:SharePremium2023-10-3113681641core:RevaluationReserve2023-10-3113681641core:OtherReservesSubtotal2023-10-3113681641core:RetainedEarningsAccumulatedLosses2023-10-3113681641core:NetGoodwill2022-10-3113681641core:IntangibleAssetsOtherThanGoodwill2022-10-3113681641core:LandBuildings2022-10-3113681641core:PlantMachinery2022-10-3113681641core:Vehicles2022-10-3113681641core:FurnitureFittings2022-10-3113681641core:OfficeEquipment2022-10-3113681641core:AfterOneYear2022-10-3113681641core:WithinOneYear2022-10-3113681641core:ListedExchangeTraded2022-10-3113681641core:UnlistedNon-exchangeTraded2022-10-3113681641core:ShareCapital2022-10-3113681641core:SharePremium2022-10-3113681641core:RevaluationReserve2022-10-3113681641core:OtherReservesSubtotal2022-10-3113681641core:RetainedEarningsAccumulatedLosses2022-10-3113681641core:AfterOneYear2023-11-012024-10-3113681641core:WithinOneYear2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:CostValuation2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3113681641core:Non-currentFinancialInstrumentscore:CostValuation2024-10-3113681641core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-10-3113681641core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3113681641core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3113681641core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3113681641bus:Director12023-11-012024-10-31

LRW ASSESSMENTS LIMITED

Registered Number
13681641
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

LRW ASSESSMENTS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

WHITNEY, Lawrence

Registered Address

22 Sycamore Drive
Yeovil
BA20 2NQ

Registered Number

13681641 (England and Wales)
LRW ASSESSMENTS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3464823
464823
Current assets
Debtors3,57613,450
Cash at bank and on hand-3
3,57613,453
Creditors amounts falling due within one year4(3,800)(12,565)
Net current assets (liabilities)(224)888
Total assets less current liabilities2401,711
Provisions for liabilities5(88)(156)
Net assets1521,555
Capital and reserves
Called up share capital100100
Profit and loss account521,455
Shareholders' funds1521,555
The financial statements were approved and authorised for issue by the Director on 21 July 2025, and are signed on its behalf by:
WHITNEY, Lawrence
Director
Registered Company No. 13681641
LRW ASSESSMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 November 231,4901,490
At 31 October 241,4901,490
Depreciation and impairment
At 01 November 23667667
Charge for year359359
At 31 October 241,0261,026
Net book value
At 31 October 24464464
At 31 October 23823823
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties-1,059
Taxation and social security3,14010,816
Accrued liabilities and deferred income660690
Total3,80012,565
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)88156
Total88156