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LATHAM LEV ENGINEERING LTD

Registered Number
15778443
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2025

LATHAM LEV ENGINEERING LTD
Company Information
for the period from 14 June 2024 to 30 June 2025

Director

Latham, Carl

Registered Address

Unit 5 Cheshire House
Murhall Street
Stoke-On-Trent
ST6 4BL

Registered Number

15778443 (England and Wales)
LATHAM LEV ENGINEERING LTD
Balance Sheet as at
30 June 2025

Notes

2025

£

£

Fixed assets
Tangible assets37,689
7,689
Current assets
Debtors26,958
Cash at bank and on hand22,439
49,397
Creditors amounts falling due within one year(46,370)
Net current assets (liabilities)3,027
Total assets less current liabilities10,716
Net assets10,716
Capital and reserves
Called up share capital100
Profit and loss account10,616
Shareholders' funds10,716
The financial statements were approved and authorised for issue by the Director on 31 July 2025, and are signed on its behalf by:
Latham, Carl
Director
Registered Company No. 15778443
LATHAM LEV ENGINEERING LTD
Notes to the Financial Statements
for the period ended 30 June 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

2025
Average number of employees during the year0
3.Tangible fixed assets

Total

£
Cost or valuation
Additions8,068
At 30 June 258,068
Depreciation and impairment
Charge for year379
At 30 June 25380
Net book value
At 30 June 257,689
At 13 June 24-