Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04977897 Mr David Zolman Mrs Llinos Zolman Mr David Zolman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04977897 2023-12-31 04977897 2024-12-31 04977897 2024-01-01 2024-12-31 04977897 frs-core:CurrentFinancialInstruments 2024-12-31 04977897 frs-core:ComputerEquipment 2024-12-31 04977897 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04977897 frs-core:ComputerEquipment 2023-12-31 04977897 frs-core:FurnitureFittings 2024-12-31 04977897 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04977897 frs-core:FurnitureFittings 2023-12-31 04977897 frs-core:MotorVehicles 2024-12-31 04977897 frs-core:MotorVehicles 2024-01-01 2024-12-31 04977897 frs-core:MotorVehicles 2023-12-31 04977897 frs-core:PlantMachinery 2024-12-31 04977897 frs-core:PlantMachinery 2024-01-01 2024-12-31 04977897 frs-core:PlantMachinery 2023-12-31 04977897 frs-core:ShareCapital 2024-12-31 04977897 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04977897 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04977897 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04977897 frs-bus:SmallEntities 2024-01-01 2024-12-31 04977897 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04977897 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04977897 frs-bus:Director1 2024-01-01 2024-12-31 04977897 frs-bus:Director2 2024-01-01 2024-12-31 04977897 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04977897 frs-countries:EnglandWales 2024-01-01 2024-12-31 04977897 2022-12-31 04977897 2023-12-31 04977897 2023-01-01 2023-12-31 04977897 frs-core:CurrentFinancialInstruments 2023-12-31 04977897 frs-core:ShareCapital 2023-12-31 04977897 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04977897
L & D Plant Hire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 04977897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,837 42,828
24,837 42,828
CURRENT ASSETS
Debtors 5 11,818 17,604
Cash at bank and in hand 25,276 63,480
37,094 81,084
Creditors: Amounts Falling Due Within One Year 6 (12,450 ) (17,967 )
NET CURRENT ASSETS (LIABILITIES) 24,644 63,117
TOTAL ASSETS LESS CURRENT LIABILITIES 49,481 105,945
NET ASSETS 49,481 105,945
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 49,479 105,943
SHAREHOLDERS' FUNDS 49,481 105,945
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr David Zolman
Director
07/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
L & D Plant Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04977897 . The registered office is 51. Brandy Brook, Ruabon Road, Johnstown, Wrexham, LL14 2AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% RBM
Motor Vehicles 20% SLM
Fixtures & Fittings 25% SLM
Computer Equipment 33% SLM
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 37,500 224,511 3,170 1,360 266,541
Additions - - - 2,273 2,273
As at 31 December 2024 37,500 224,511 3,170 3,633 268,814
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 January 2024 32,467 187,319 3,170 757 223,713
Provided during the period 1,006 18,198 - 1,060 20,264
As at 31 December 2024 33,473 205,517 3,170 1,817 243,977
Net Book Value
As at 31 December 2024 4,027 18,994 - 1,816 24,837
As at 1 January 2024 5,033 37,192 - 603 42,828
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,818 17,604
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (20,678 )
Corporation tax - 970
Other taxes and social security 58 62
VAT 7,955 7,602
Accruals and deferred income 1,125 786
Directors' loan accounts 3,312 29,225
12,450 17,967
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3