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Logo On Report
Registered Number: 07880597
England and Wales

 

 

 

THE LIMNER COMPANY LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 1,560    2,139 
1,560    2,139 
Current assets      
Stocks 4 69,068    29,642 
Debtors 5 2,200    25,518 
Cash at bank and in hand 20,700    48,861 
91,968    104,021 
Creditors: amount falling due within one year 6 (29,388)   (50,360)
Net current assets 62,580    53,661 
 
Total assets less current liabilities 64,140    55,800 
Provisions for liabilities 7 (328)   (406)
Net assets 63,812    55,394 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 63,811    55,393 
Shareholders' funds 63,812    55,394 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 July 2025 and were signed by:


-------------------------------
Emma Bevan
Director
1
General Information
The Limner Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 07880597, registration address Belgrave House, 39-43 Monument Hill, Surrey, KT13 8RN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2024 13,861    3,405    17,266 
Additions    
Disposals    
At 31 March 2025 13,861    3,405    17,266 
Depreciation
At 01 April 2024 11,780    3,347    15,127 
Charge for year 521    58    579 
On disposals    
At 31 March 2025 12,301    3,405    15,706 
Net book values
Closing balance as at 31 March 2025 1,560      1,560 
Opening balance as at 01 April 2024 2,081    58    2,139 


4.

Stocks

2025
£
  2024
£
Stocks 69,068    29,642 
69,068    29,642 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 2,200   
Directors' Current Accounts   25,518 
2,200    25,518 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors   1,080 
Corporation Tax 13,161    11,368 
Accrued Expenses 7,126    6,396 
Other Creditors   29,046 
VAT 9,101    2,470 
29,388    50,360 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 328    406 
328    406 

2