L J Cammell (Merseyside ) Ltd 30/04/2025 iXBRL

Company registration number: 01305384

L J Cammell (Merseyside ) Ltd

Unaudited filleted financial statements

30 April 2025

L J Cammell (Merseyside ) Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

L J Cammell (Merseyside ) Ltd

Directors and other information


	Director	P Camilleri


	Secretary	P Camilleri


	Company number	01305384


	Registered office	392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF


	Accountant	Hailwood & Co.
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF




	Bankers	Lloyds TSB
		355 Woodchurch Road
		Prenton
		Wirral
		CH42 8PE

L J Cammell (Merseyside ) Ltd

Chartered accountant's report to the director on the preparation of the

unaudited statutory financial statements of L J Cammell (Merseyside ) Ltd

Year ended 30 April 2025

As described on the Statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2025, as set out on pages 3 to 8.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

26 August 2025

L J Cammell (Merseyside ) Ltd

Statement of financial position

30 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	6	1		1
Tangible assets	7	66,621		67,066
		_______		_______
			66,622		67,067

Current assets
Cash at bank and in hand		56,148		56,066
		_______		_______
		56,148		56,066
Creditors: amounts falling due
within one year	8	( 20,716)		( 22,671)
		_______		_______
Net current assets			35,432		33,395
			_______		_______
Total assets less current liabilities			102,054		100,462

			_______		_______
Net assets			102,054		100,462
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			101,954		100,362
			_______		_______
Shareholders funds			102,054		100,462
			_______		_______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 August 2025 , and are signed on behalf of the board by:

P Camilleri

Director

Company registration number: 01305384

L J Cammell (Merseyside ) Ltd

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 392-394 Hoylake Road, Moreton, Wirral, CH46 6DF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.

Taxation

Taxation represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Deferred tax is recognised in respect of any material timing differences at the reporting date.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Development costs	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	4 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance
Other assets	-	10 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	12,000	13,000
	_______	_______

6. Intangible assets

	Other intangible assets	Total
	£	£
Cost
At 1 May 2024 and 30 April 2025	44,820	44,820
	_______	_______
Amortisation
At 1 May 2024 and 30 April 2025	44,819	44,819
	_______	_______
Carrying amount
At 30 April 2025	1	1
	_______	_______
At 30 April 2024	1	1
	_______	_______

7. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Other assets	Total
	£	£	£	£
Cost
At 1 May 2024 and 30 April 2025	211,966	428	4,434	216,828
	_______	_______	_______	_______
Depreciation
At 1 May 2024	145,344	429	3,989	149,762
Charge for the year	-	-	445	445
	_______	_______	_______	_______
At 30 April 2025	145,344	429	4,434	150,207
	_______	_______	_______	_______
Carrying amount
At 30 April 2025	66,622	( 1)	-	66,621
	_______	_______	_______	_______
At 30 April 2024	66,622	( 1)	445	67,066
	_______	_______	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	3,153	3,186
Other creditors	17,563	19,485
	_______	_______
	20,716	22,671
	_______	_______

9. Controlling party

The company is controlled by its directors whose names are disclosed on the information page.

10. Directors advances, credits and guarantees

All movements on directors advances, credits and guarantees, were as would be expected under normal conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.