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REGISTERED NUMBER: 03365702 (England and Wales)












LANPAC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






LANPAC LIMITED (REGISTERED NUMBER: 03365702)






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


LANPAC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: The Lancashire Partnership Against Crime Limited
A Yusuf





SECRETARY: Lancashire County Council





REGISTERED OFFICE: County Hall Lancashire County Council
Democratic Services Department
Preston
Lancashire
PR1 0LD





REGISTERED NUMBER: 03365702 (England and Wales)





ACCOUNTANTS: Rushtons
Chartered Accountants
Shorrock House
1 Faraday Court
Fulwood
Preston
Lancashire
PR2 9NB

LANPAC LIMITED (REGISTERED NUMBER: 03365702)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 692 1,384

CURRENT ASSETS
Debtors 5 49,094 50,354
Cash at bank 82,124 97,529
131,218 147,883
CREDITORS
Amounts falling due within one year 6 3,107 11,717
NET CURRENT ASSETS 128,111 136,166
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,803

137,550

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 128,801 137,548
SHAREHOLDERS' FUNDS 128,803 137,550

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 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.

LANPAC LIMITED (REGISTERED NUMBER: 03365702)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





A Yusuf - Director


LANPAC LIMITED (REGISTERED NUMBER: 03365702)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

LANPAC Limited is a private company, limited by shares , registered in England and Wales. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going Concern
The financial statements have been prepared on a going concern basis. The Directors consider that the company has sufficient reserves to meet liabilities as they fall due for a period of at least twelve months from the date of the signing of the accounts.

Turnover
The company's turnover represents monies generated by various fund raising events held during the year and subscription income, excluding Value Added Tax where applicable.

Income is recognised when the company is entitled to it and it can be accurately measured.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


LANPAC LIMITED (REGISTERED NUMBER: 03365702)

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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 3,460
AMORTISATION
At 1 April 2024 2,076
Charge for year 692
At 31 March 2025 2,768
NET BOOK VALUE
At 31 March 2025 692
At 31 March 2024 1,384

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 46,368 43,219
Other debtors 2,726 7,135
49,094 50,354

LANPAC LIMITED (REGISTERED NUMBER: 03365702)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 274 8,914
Other creditors 2,833 2,803
3,107 11,717

7. RELATED PARTY DISCLOSURES

The Lancashire Partnership Against Crime Limited, a charitable company incorporated in England and Wales, is the parent company of LANPAC Limited

During the year, a distribution has been made to Lancashire Partnership Against Crime of £64,276 (2024: £3,433). Included within debtors as at 31 March 2025 is a balance due from the parent company of £46,368 (2024: £43,219).

8. POST BALANCE SHEET EVENTS

In accordance with ICAEW guidance, donations by a trading subsidiary to its parent charity cannot be recognised as an expense but must be recognised as a distribution.

Distributions can only be recognised when they are paid or when a legal obligation for their payment is created. The distribution for the year ended 31 March 2025 of £47,875 will be made in the year ending 31 March 2026 and is therefore included as retained earnings as at 31 March 2025. Provided the distribution is made within 9 months of the year end, the distribution is allowable for tax purposes.