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L A M Holdings Ltd

Registered Number
SC663614
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

L A M Holdings Ltd
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

NEWELL, Hannah
NEWELL, Joseph

Company Secretary

NEWELL, Hannah

Registered Address

8 Newhailes Court Gardens
Newcraighall
Musselburgh
EH21 8GG

Registered Number

SC663614 (Scotland)
L A M Holdings Ltd
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3540,133536,660
540,133536,660
Current assets
Debtors1,5391,200
Cash at bank and on hand14,15512,093
15,69413,293
Creditors amounts falling due within one year4(139,468)(140,308)
Net current assets (liabilities)(123,774)(127,015)
Total assets less current liabilities416,359409,645
Creditors amounts falling due after one year5(379,685)(379,002)
Net assets36,67430,643
Capital and reserves
Called up share capital100100
Revaluation reserve14,82411,940
Profit and loss account21,75018,603
Shareholders' funds36,67430,643
The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2025, and are signed on its behalf by:
NEWELL, Hannah
Director
NEWELL, Joseph
Director

Registered Company No. SC663614
L A M Holdings Ltd
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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. Investment property is held at fair value.
2.Average number of employees

20252024
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 July 24536,396399536,795
Revaluations3,604-3,604
At 30 June 25540,000399540,399
Depreciation and impairment
At 01 July 24-135135
Charge for year-131131
At 30 June 25-266266
Net book value
At 30 June 25540,000133540,133
At 30 June 24536,396264536,660
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,2001,200
Taxation and social security7692,089
Other creditors137,499137,019
Total139,468140,308
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts375,979376,016
Other creditors3,7062,986
Total379,685379,002
Bank loans are secured by a fixed charge over the properties owned by the company.