1 February 2024 false No description of principal activity Taxfiler 2024.6 10581489business:PrivateLimitedCompanyLtd2024-02-012024-12-31 105814892024-01-31 105814892024-02-012024-12-31 10581489business:AuditExempt-NoAccountantsReport2024-02-012024-12-31 10581489business:FilletedAccounts2024-02-012024-12-31 105814892024-12-31 10581489business:Director12024-02-012024-12-31 10581489business:RegisteredOffice2024-02-012024-12-31 105814892024-01-31 10581489core:WithinOneYear2024-12-31 10581489core:WithinOneYear2024-01-31 10581489core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 10581489core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 10581489core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 10581489core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 10581489core:PreviouslyStatedAmount2024-12-31 10581489core:PreviouslyStatedAmount2024-01-31 10581489business:SmallEntities2024-02-012024-12-31 10581489countries:EnglandWales2024-02-012024-12-31 10581489core:PlantMachinery2024-02-012024-12-31 10581489core:IntangibleAssetsOtherThanGoodwill2024-01-31 10581489core:IntangibleAssetsOtherThanGoodwill2024-12-31 10581489core:IntangibleAssetsOtherThanGoodwill2024-02-012024-12-31 10581489core:PlantMachinery2024-01-31 10581489core:PlantMachinery2024-12-31 105814892023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 10581489 (England and Wales)
Layr Ltd Unaudited accounts for the period from 1 February 2024 to 31 December 2024
Layr Ltd Unaudited accounts Contents
Page
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Layr Ltd Company Information for the period from 1 February 2024 to 31 December 2024
Director
Leonie Knowles
Company Number
10581489 (England and Wales)
Registered Office
1st Floor Unit 4 Thornbury Office Park Midland Way Thornbury Bristol BS35 2BS United Kingdom
Accountants
Williams Martin Limited 1st Floor, Unit 4, Thornbury Office Park Midland Way Thornbury Bristol South Glos BS35 2BS
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Layr Ltd Statement of financial position as at 31 December 2024
31/12/2024 
31/01/2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
358 
640 
Tangible assets
9,914 
6,349 
10,272 
6,989 
Current assets
Inventories
20,000 
36,500 
Debtors
1,150 
- 
Cash at bank and in hand
9,700 
13,219 
30,850 
49,719 
Creditors: amounts falling due within one year
(68,130)
(56,339)
Net current liabilities
(37,280)
(6,620)
Net (liabilities)/assets
(27,008)
369 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(27,009)
368 
Shareholders' funds
(27,008)
369 
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2025 and were signed on its behalf by
Leonie Knowles Director Company Registration No. 10581489
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Layr Ltd Notes to the Accounts for the period from 1 February 2024 to 31 December 2024
1
Statutory information
Layr Ltd is a private company, limited by shares, registered in England and Wales, registration number 10581489. The registered office is 1st Floor Unit 4 Thornbury Office Park, Midland Way, Thornbury, Bristol, BS35 2BS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2024
1,229 
At 31 December 2024
1,229 
Amortisation
At 1 February 2024
589 
Charge for the period
282 
At 31 December 2024
871 
Net book value
At 31 December 2024
358 
At 31 January 2024
640 
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Layr Ltd Notes to the Accounts for the period from 1 February 2024 to 31 December 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
16,018 
Additions
6,512 
At 31 December 2024
22,530 
Depreciation
At 1 February 2024
9,669 
Charge for the period
2,947 
At 31 December 2024
12,616 
Net book value
At 31 December 2024
9,914 
At 31 January 2024
6,349 
6
Debtors
31/12/2024 
31/01/2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,150 
- 
7
Creditors: amounts falling due within one year
31/12/2024 
31/01/2024 
£ 
£ 
VAT
2,196 
1,751 
Other creditors
10,176 
10,176 
Loans from directors
55,758 
44,412 
68,130 
56,339 
8
Average number of employees
During the period the average number of employees was 1 (31/01/2024: 1).
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