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Company Registration No. 11672370 (England and Wales)
Lower Case Limited Unaudited accounts for the year ended 31 December 2024
Lower Case Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Lower Case Limited Company Information for the year ended 31 December 2024
Director
Patrick Dumas
Company Number
11672370 (England and Wales)
Registered Office
21 HAMBROOK ROAD LONDON SE25 4HL ENGLAND
Accountants
One Abacus Limited Coldharbour Works 245a Coldharbour Lane London SW9 8RR
- 3 -
Lower Case Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
(19,223)
50,050 
Current assets
Debtors
5
1,461 
5,837 
Cash at bank and in hand
638,473 
523,599 
639,934 
529,436 
Creditors: amounts falling due within one year
6
(93,354)
(108,742)
Net current assets
546,580 
420,694 
Net assets
527,357 
470,744 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
527,257 
470,644 
Shareholders' funds
527,357 
470,744 
For the year 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 his 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 16 July 2025 and were signed on its behalf by
Patrick Dumas Director Company Registration No. 11672370
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Lower Case Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Lower Case Limited is a private company, limited by shares, registered in England and Wales, registration number 11672370. The registered office is 21 HAMBROOK ROAD, LONDON, SE25 4HL, ENGLAND.
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 year, 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
20% Straight Line
Motor vehicles
25% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
- 
7,250 
105,190 
112,440 
Revaluations
(41,525)
- 
- 
(41,525)
At 31 December 2024
(41,525)
7,250 
105,190 
70,915 
Depreciation
At 1 January 2024
- 
2,900 
59,490 
62,390 
Charge for the year
- 
1,450 
26,298 
27,748 
At 31 December 2024
- 
4,350 
85,788 
90,138 
Net book value
At 31 December 2024
(41,525)
2,900 
19,402 
(19,223)
At 31 December 2023
- 
4,350 
45,700 
50,050 
- 5 -
Lower Case Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
(1,865)
3,873 
Other debtors
3,326 
1,964 
1,461 
5,837 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,530 
128 
Taxes and social security
72,739 
108,729 
Loans from directors
18,085 
(115)
93,354 
108,742 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -