L & A Equipment Services Limited 05843664 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is deign and installation of abattoir equipment Digita Accounts Production Advanced 6.30.9574.0 true true 05843664 2024-07-01 2025-06-30 05843664 2025-06-30 05843664 bus:CompanySecretaryDirector1 1 2025-06-30 05843664 bus:CompanySecretaryDirector1 2 2025-06-30 05843664 bus:CompanySecretaryDirector1 3 2025-06-30 05843664 bus:CompanySecretaryDirector1 4 2025-06-30 05843664 bus:OrdinaryShareClass1 2025-06-30 05843664 core:CurrentFinancialInstruments 2025-06-30 05843664 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 05843664 core:Non-currentFinancialInstruments 2025-06-30 05843664 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 05843664 core:FurnitureFittingsToolsEquipment 2025-06-30 05843664 core:LandBuildings 2025-06-30 05843664 bus:SmallEntities 2024-07-01 2025-06-30 05843664 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05843664 bus:FilletedAccounts 2024-07-01 2025-06-30 05843664 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05843664 bus:RegisteredOffice 2024-07-01 2025-06-30 05843664 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 05843664 bus:CompanySecretaryDirector1 1 2024-07-01 2025-06-30 05843664 bus:CompanySecretaryDirector1 2 2024-07-01 2025-06-30 05843664 bus:CompanySecretaryDirector1 3 2024-07-01 2025-06-30 05843664 bus:CompanySecretaryDirector1 4 2024-07-01 2025-06-30 05843664 bus:Director1 2024-07-01 2025-06-30 05843664 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 05843664 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05843664 core:Buildings 2024-07-01 2025-06-30 05843664 core:ComputerEquipment 2024-07-01 2025-06-30 05843664 core:FurnitureFittings 2024-07-01 2025-06-30 05843664 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 05843664 core:LandBuildings 2024-07-01 2025-06-30 05843664 countries:England 2024-07-01 2025-06-30 05843664 2024-06-30 05843664 bus:CompanySecretaryDirector1 1 2024-06-30 05843664 bus:CompanySecretaryDirector1 2 2024-06-30 05843664 bus:CompanySecretaryDirector1 3 2024-06-30 05843664 bus:CompanySecretaryDirector1 4 2024-06-30 05843664 core:FurnitureFittingsToolsEquipment 2024-06-30 05843664 core:LandBuildings 2024-06-30 05843664 2023-07-01 2024-06-30 05843664 2024-06-30 05843664 bus:CompanySecretaryDirector1 1 2024-06-30 05843664 bus:CompanySecretaryDirector1 2 2024-06-30 05843664 bus:CompanySecretaryDirector1 3 2024-06-30 05843664 bus:OrdinaryShareClass1 2024-06-30 05843664 core:CurrentFinancialInstruments 2024-06-30 05843664 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 05843664 core:Non-currentFinancialInstruments 2024-06-30 05843664 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 05843664 core:FurnitureFittingsToolsEquipment 2024-06-30 05843664 core:LandBuildings 2024-06-30 05843664 bus:CompanySecretaryDirector1 1 2023-07-01 2024-06-30 05843664 bus:CompanySecretaryDirector1 2 2023-07-01 2024-06-30 05843664 bus:CompanySecretaryDirector1 3 2023-07-01 2024-06-30 05843664 bus:CompanySecretaryDirector1 1 2023-06-30 05843664 bus:CompanySecretaryDirector1 2 2023-06-30 05843664 bus:CompanySecretaryDirector1 3 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05843664

L & A Equipment Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

L & A Equipment Services Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

L & A Equipment Services Limited

Company Information

Directors | Mrs L Fensome Mr A Fensome

Company secretary | Mr A Fensome

Registered office | 25 Ditmas Avenue Kempston Bedford Bedfordshire MK42 7DR

L & A Equipment Services Limited

(Registration number: 05843664)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 21,171 | 23,451
Current assets |  |  |
Debtors | 5 | 314,892 | 129,811
Cash at bank and in hand |  | 411,134 | 402,237
|  | 726,026 | 532,048
Creditors: Amounts falling due within one year | 6 | (245,226) | (126,781)
Net current assets |  | 480,800 | 405,267
Total assets less current liabilities |  | 501,971 | 428,718
Creditors: Amounts falling due after more than one year | 6 | - | (5,206)
Provisions for liabilities |  | (4,023) | -
Net assets |  | 497,948 | 423,512
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 497,848 | 423,412
Shareholders' funds |  | 497,948 | 423,512

For the financial year ending 30 June 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 27 August 2025 and signed on its behalf by:

......................................... Mr A Fensome Company secretary and director

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
25 Ditmas Avenue
Kempston
Bedford
Bedfordshire
MK42 7DR

These financial statements were authorised for issue by the Board on 27 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% reducing balance
Computer equipment | 25% reducing balance
Freehold Property Improvements | 10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 22,986 | 3,855 | 26,841
Additions | - | 182 | 182
At 30 June 2025 | 22,986 | 4,037 | 27,023
Depreciation
At 1 July 2024 | 192 | 3,198 | 3,390
Charge for the year | 2,279 | 183 | 2,462
At 30 June 2025 | 2,471 | 3,381 | 5,852
Carrying amount
At 30 June 2025 | 20,515 | 656 | 21,171
At 30 June 2024 | 22,794 | 657 | 23,451

Included within the net book value of land and buildings above is £20,515 (2024 - £22,795) in respect of freehold land and buildings.

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 209,049 | 14,336
Prepayments | 1,911 | 3,304
Other debtors | 103,932 | 112,171
| 314,892 | 129,811

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 5,206 | 5,544
Trade creditors |  | 3,094 | 102,740
Taxation and social security |  | 69,321 | 14,711
Accruals and deferred income |  | 166,323 | 2,265
Other creditors |  | 1,282 | 1,521
|  | 245,226 | 126,781

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 5,206

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

L & A Equipment Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 5,206

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 5,206 | 5,544

9 | Related party transactions

Transactions with directors

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Mr A Fensome
Director loan 2016 | 39,539 | - | - | 39,539
Director loan 2023 | - | - | - | -
Director loan 2024 | 44,921 | - | (13,209) | 31,712
Director loan 2025 | - | 12,052 | - | 12,052
| 84,460 | 12,052 | (13,209) | 83,303

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
Mr A Fensome
Director loan 2016 | 39,539 | - | - | 39,539
Director loan 2023 | 9,390 | - | (9,390) | -
Director loan 2024 | - | 44,921 | - | 44,921
| 48,929 | 44,921 | (9,390) | 84,460

The company operated an unsecured directors loan during the year, which was repayable upon demand. The company charged interest on the loan account at HM Revenue and Customs' official rate of interest. During the year, the director paid £1,349 interest and £482 is included as accrued income.