Company registration number 03699446 (England and Wales)
Lawson Management Services Limited
Lawson Environmental Services
Annual report and unaudited financial statements
For the year ended 31 January 2025
Pages for filing with registrar
Lawson Management Services Limited
Lawson Environmental Services
Company information
Director
P A Lawrence
Secretary
Mrs G Z Lawrence
Company number
03699446
Registered office
125 John Wilson Business Park
Chestfield
Whitstable
Kent
CT5 3QT
Accountants
Lilley & Co.
125 John Wilson Business Park
Chestfield
Whitstable
Kent
CT5 3QT
Business address
Unit 4 Coopers Court
Ropersole Farm
Barham
Canterbury
Kent
CT4 6SA
Lawson Management Services Limited
Lawson Environmental Services
Contents
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 6
Lawson Management Services Limited
Lawson Environmental Services
Director's report
For the year ended 31 January 2025
- 1 -
The director presents his annual report and financial statements for the year ended 31 January 2025.
Principal activities
The principal activity of the company continued to be that of installation and maintenance of heating, ventilation and air conditioning systems.
Director
The director who held office during the year and up to the date of signature of the financial statements was as follows:
P A Lawrence
Small companies exemption
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
P A Lawrence
Director
8 August 2025
Lawson Management Services Limited
Lawson Environmental Services
Balance sheet
As at 31 January 2025
31 January 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,528
834
Current assets
Stocks
750
750
Debtors
4
51,064
77,691
Cash at bank and in hand
62,417
107,144
114,231
185,585
Creditors: amounts falling due within one year
5
(105,012)
(161,354)
Net current assets
9,219
24,231
Total assets less current liabilities
10,747
25,065
Creditors: amounts falling due after more than one year
6
(3,333)
(13,333)
Provisions for liabilities
7
(290)
(209)
Net assets
7,124
11,523
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
7,122
11,521
Shareholders' funds
7,124
11,523
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 8 August 2025
P A Lawrence
Director
Company Registration No. 03699446
Lawson Management Services Limited
Lawson Environmental Services
Notes to the financial statements
For the year ended 31 January 2025
- 3 -
1
Accounting policies
Company information
Lawson Management Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 125 John Wilson Business Park, Chestfield, Whitstable, Kent, CT5 3QT.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added taxes.
1.3
Tangible fixed assets
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment
25% straight line basis
Motor vehicles
25% straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the net book value of the asset, and is credited or charged to profit or loss.
1.4
Stocks
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
1.5
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised 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 reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account.
1.6
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.7
Leases
Lawson Management Services Limited
Lawson Environmental Services
Notes to the financial statements (continued)
For the year ended 31 January 2025
1
Accounting policies
(Continued)
- 4 -
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 February 2024
12,874
61,580
74,454
Additions
1,483
1,483
Disposals
(3,433)
(3,433)
At 31 January 2025
10,924
61,580
72,504
Depreciation and impairment
At 1 February 2024
12,040
61,580
73,620
Depreciation charged in the year
789
789
Eliminated in respect of disposals
(3,433)
(3,433)
At 31 January 2025
9,396
61,580
70,976
Carrying amount
At 31 January 2025
1,528
1,528
At 31 January 2024
834
834
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
44,014
69,410
Other debtors
683
Prepayments and accrued income
7,050
7,598
51,064
77,691
Lawson Management Services Limited
Lawson Environmental Services
Notes to the financial statements (continued)
For the year ended 31 January 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
Trade creditors
46,148
62,725
Corporation tax
4,872
17,687
Other taxation and social security
7,162
8,809
Director's loan account
32,268
57,537
Accruals and deferred income
4,562
4,596
105,012
161,354
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
3,333
13,333
7
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
290
209
2025
Movements in the year:
£
Liability at 1 February 2024
209
Charge to profit or loss
81
Liability at 31 January 2025
290
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
9
Operating lease commitments
As lessee
Lawson Management Services Limited
Lawson Environmental Services
Notes to the financial statements (continued)
For the year ended 31 January 2025
9
Operating lease commitments
(Continued)
- 6 -
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2025
2024
£
£
Total commitments
16,000
16,000
10
Directors' transactions
Dividends totalling £9,000 (2024 - £38,850) were paid in the year in respect of shares held by the company's directors.
The director's loan account was not overdrawn during the year.
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