LATIMER EQUIPMENT SERVICES LIMITED

LATIMER EQUIPMENT SERVICES LIMITED Accountants' Report For the period ended 30 June 2025
Report to the directors on the preparation of the unaudited statutory accounts of LATIMER EQUIPMENT SERVICES LIMITED for the period ended 30 June 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LATIMER EQUIPMENT SERVICES LIMITED for the period ended 30 June 2025 which comprise of the Statement of Financial Position and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of LATIMER EQUIPMENT SERVICES LIMITED, as a body, in accordance with the terms of our engagement letter dated 20 May 2002. Our work has been undertaken solely to prepare for your approval the accounts of LATIMER EQUIPMENT SERVICES LIMITED and state those matters that we have agreed to state to the Board of Directors of LATIMER EQUIPMENT SERVICES LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LATIMER EQUIPMENT SERVICES LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LATIMER EQUIPMENT SERVICES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LATIMER EQUIPMENT SERVICES LIMITED. You consider that LATIMER EQUIPMENT SERVICES LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LATIMER EQUIPMENT SERVICES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Berry Kearsley Stockwell Ltd Sterling House, 31-32 High Street, Wellingborough, Northants, NN8 4HL, United Kingdom 16 September 2025 4

LATIMER EQUIPMENT SERVICES LIMITED

Accountants' Report

For the period ended 30 June 2025

Report to the directors on the preparation of the unaudited statutory accounts of LATIMER EQUIPMENT SERVICES LIMITED for the period ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LATIMER EQUIPMENT SERVICES LIMITED for the period ended 30 June 2025 which comprise of the Statement of Financial Position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of LATIMER EQUIPMENT SERVICES LIMITED, as a body, in accordance with the terms of our engagement letter dated 20 May 2002. Our work has been undertaken solely to prepare for your approval the accounts of LATIMER EQUIPMENT SERVICES LIMITED and state those matters that we have agreed to state to the Board of Directors of LATIMER EQUIPMENT SERVICES LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LATIMER EQUIPMENT SERVICES LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LATIMER EQUIPMENT SERVICES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LATIMER EQUIPMENT SERVICES LIMITED. You consider that LATIMER EQUIPMENT SERVICES LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LATIMER EQUIPMENT SERVICES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Berry Kearsley Stockwell Ltd
Sterling House, 31-32 High Street, Wellingborough, Northants, NN8 4HL, United Kingdom
16 September 2025

LATIMER EQUIPMENT SERVICES LIMITED

Statement of Financial Position

As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	2	0	0
Tangible fixed assets	3	0	66,707
		0	66,707
Current assets
Inventories		0	4,442
Debtors	4	1,516	13,702
Cash at bank and in hand		6,420	9,520
		7,936	27,664
Creditors: amount falling due within one year	5	(165,052)	(152,267)
Net current assets/(liabilities)		(157,116)	(124,603)


Total assets less current liabilities		(157,116)	(57,896)
Net assets/(liabilities)		(157,116)	(57,896)

Capital and reserves
Called up share capital		2	2
Reserves		237	237
Profit and loss account		(157,355)	(58,135)
Shareholders fund		(157,116)	(57,896)

For the period ended 30 June 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 accounts for the period in question in accordance with section 476 of the Companies Act 2006.
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.

These accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.

Signed on behalf of the board of directors:

----------------------------------
Michael Guido Riccioni
Director

Date approved: 29 September 2025

LATIMER EQUIPMENT SERVICES LIMITED

Notes to the Accounts

For the period ended 30 June 2025

Statutory Information

LATIMER EQUIPMENT SERVICES LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 04442647, registration address 31 High Street, Wellingborough, Northamptonshire, NN8 4HL.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Goodwill

Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Pension Costs

The company operates a defined contribution pension scheme. The pension charge represent the amounts payable by the company to the fund in respect of the year.

Intangible fixed assets

Cost or Valuation	Goodwill	Total
	£	£
At 01 October 2024	30,000	30,000
Additions	-	-
Disposals	(30,000)	(30,000)
At 30 June 2025	-	-
Amortisation
At 01 October 2024	30,000	30,000
Charge for period	-	-
On disposals	(30,000)	(30,000)
At 30 June 2025	-	-
Net book values
At 30 June 2025	-	-
At 30 September 2024	-	-

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Fixtures and Fittings	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 October 2024	343,162	29,336	66,771	13,770	453,039
Additions	-	-	-	-	-
Disposals	(343,162)	(29,336)	(66,771)	(13,770)	(453,039)
At 30 June 2025	-	-	-	-	-
Depreciation
At 01 October 2024	288,367	28,826	55,429	13,710	386,332
On disposals	(288,367)	(28,826)	(55,429)	(13,710)	(386,332)
At 30 June 2025	-	-	-	-	-
Net book values
Closing balance as at 30 June 2025	-	-	-	-	-
Opening balance as at 01 October 2024	54,795	510	11,342	60	66,707

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	1,516	13,694
Other debtors	0	8
	1,516	13,702

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	4,636	20,720
Accrued expenses	899	1,389
Other creditors	0	(1,913)
Business credit card	1	8,052
Pension Payable	0	128
Wages & salaries control account	0	3,140
Other loans	0	24,500
Directors' current account	152,587	91,338
PAYE Control Account	0	380
VAT	6,929	4,533
	165,052	152,267

Share Capital

Allotted	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

7.	Average number of employees Average number of employees during the period were 2 (2024: 3).

Contents Page

Business Information

Director's Report

Accountants' Report

Statement of Financial Position

Notes to the Accounts