Liquid Screed Pumping Limited - Filleted accounts

Registered number

13235245

Liquid Screed Pumping Limited

Filleted Accounts

- for the year ended -

31 March 2025

Liquid Screed Pumping Limited
Registered number:		13235245
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		169,410			180,754

Current assets
Debtors	4	126,064			114,690
Cash at bank and in hand		507,631			340,515
		633,695			455,205

Creditors: amounts falling due within one year	5	(116,871)			(64,721)

Net current assets			516,824			390,484

Net assets			686,234			571,238

Capital and reserves
Called up share capital			100			100
Profit and loss account			686,134			571,138

Shareholders' funds			686,234			571,238

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P.J. Heslop
Director
Approved by the board on 2 September 2025

Liquid Screed Pumping Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% Reducing balance
	Office equipment	33 1/3% Straight line
	Motor vehicles	25% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	128,509		102,113		230,622
	Additions	65,246		-		65,246
	Disposals	(45,000)		-		(45,000)
	At 31 March 2025	148,755		102,113		250,868

	Depreciation
	At 1 April 2024	17,067		32,801		49,868
	Charge for the year	21,012		17,328		38,340
	On disposals	(6,750)		-		(6,750)
	At 31 March 2025	31,329		50,129		81,458

	Net book value
	At 31 March 2025	117,426		51,984		169,410
	At 31 March 2024	111,442		69,312		180,754


4	Debtors			2025		2024
£					£

	Trade debtors			101,450		100,159
	Other debtors			24,614		14,531
				126,064		114,690


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			69,059		62,606
	Other creditors			47,812		2,115
				116,871		64,721


6	Other information

	Liquid Screed Pumping Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Appletreewick House
	Hills Court
	Hilgay, Downham Market
	Norfolk
	PE38 0QE