0 0 Lodgeday Commercial Limited 02225419 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is property development. Digita Accounts Production Advanced 6.30.9574.0 true false true 02225419 2024-04-01 2025-03-31 02225419 2025-03-31 02225419 core:RetainedEarningsAccumulatedLosses 2025-03-31 02225419 core:ShareCapital 2025-03-31 02225419 core:CurrentFinancialInstruments 2025-03-31 02225419 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 02225419 bus:SmallEntities 2024-04-01 2025-03-31 02225419 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02225419 bus:FilletedAccounts 2024-04-01 2025-03-31 02225419 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02225419 bus:RegisteredOffice 2024-04-01 2025-03-31 02225419 bus:Director2 2024-04-01 2025-03-31 02225419 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02225419 1 2024-04-01 2025-03-31 02225419 countries:England 2024-04-01 2025-03-31 02225419 2023-04-01 2024-03-31 02225419 2024-03-31 02225419 core:RetainedEarningsAccumulatedLosses 2024-03-31 02225419 core:ShareCapital 2024-03-31 02225419 core:CurrentFinancialInstruments 2024-03-31 02225419 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 xbrli:pure iso4217:GBP

Registration number: 02225419

Lodgeday Commercial Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Lodgeday Commercial Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Lodgeday Commercial Limited

(Registration number: 02225419)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

41,577

43,454

Creditors: Amounts falling due within one year

5

(52,326)

(51,513)

Net liabilities

 

(10,749)

(8,059)

Capital and Reserves

 

Called up share capital

100

100

Retained Earnings

(10,849)

(8,159)

Shareholders' deficit

 

(10,749)

(8,059)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2025 and signed on its behalf by:
 

.........................................
A R Boyce
Director

 

Lodgeday Commercial Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Ruffles Barn Brookside
Dalham
Newmarket
CB8 8TG
England

These financial statements were authorised for issue by the Board on 18 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company.

Going concern

Joint Arrangement for Property Development

The proportion of contract costs, revenues, assets and liabilities that are directly attributable to the company are included in the financial statements.

 

Lodgeday Commercial Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4

Debtors

Current

2025
£

2024
£

Other debtors

41,577

43,454

 

41,577

43,454

 

Lodgeday Commercial Limited

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

5

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

6

51,446

50,553

Accruals and deferred income

 

880

960

 

52,326

51,513

6

Loans and borrowings

Current loans and borrowings

2025
£

2024
£

Other borrowings

51,446

50,553

7

Control

The RG Boyce Trustee Company Limited, in its capacity as trustee, had a controlling interest in the company throughout the year.