30 December 2023 false No description of principal activity Taxfiler 2024.6 08756959business:PrivateLimitedCompanyLtd2023-12-302024-12-29 087569592023-12-29 087569592023-12-302024-12-29 08756959business:AuditExempt-NoAccountantsReport2023-12-302024-12-29 08756959business:FilletedAccounts2023-12-302024-12-29 087569592024-12-29 08756959business:Director12023-12-302024-12-29 08756959business:Director22023-12-302024-12-29 08756959business:RegisteredOffice2023-12-302024-12-29 087569592023-12-29 08756959core:WithinOneYear2024-12-29 08756959core:WithinOneYear2023-12-29 08756959core:AfterOneYear2024-12-29 08756959core:AfterOneYear2023-12-29 08756959core:ShareCapitalcore:PreviouslyStatedAmount2024-12-29 08756959core:ShareCapitalcore:PreviouslyStatedAmount2023-12-29 08756959core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-29 08756959core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-29 08756959core:PreviouslyStatedAmount2024-12-29 08756959core:PreviouslyStatedAmount2023-12-29 08756959business:SmallEntities2023-12-302024-12-29 08756959countries:EnglandWales2023-12-302024-12-29 08756959core:PlantMachinery2023-12-302024-12-29 08756959core:MotorVehicles2023-12-302024-12-29 08756959core:PlantMachinery2023-12-29 08756959core:MotorVehicles2023-12-29 08756959core:PlantMachinery2024-12-29 08756959core:MotorVehicles2024-12-29 087569592022-12-302023-12-29 iso4217:GBP xbrli:pure
Company Registration No. 08756959 (England and Wales)
Lowmoor Carbreakers Limited Unaudited accounts for the year ended 29 December 2024
Lowmoor Carbreakers Limited Unaudited accounts Contents
Page
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Lowmoor Carbreakers Limited Company Information for the year ended 29 December 2024
Directors
G D Holmes P N Holmes
Company Number
08756959 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH UK
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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Lowmoor Carbreakers Limited Statement of financial position as at 29 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,477 
13,096 
Current assets
Inventories
131,250 
115,750 
Debtors
11,201 
12,704 
Cash at bank and in hand
63,874 
125,916 
206,325 
254,370 
Creditors: amounts falling due within one year
(190,267)
(208,921)
Net current assets
16,058 
45,449 
Total assets less current liabilities
26,535 
58,545 
Creditors: amounts falling due after more than one year
(14,841)
(24,382)
Net assets
11,694 
34,163 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
11,692 
34,161 
Shareholders' funds
11,694 
34,163 
For the year ending 29 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 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 of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by
P N Holmes Director Company Registration No. 08756959
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Lowmoor Carbreakers Limited Notes to the Accounts for the year ended 29 December 2024
1
Statutory information
Lowmoor Carbreakers Limited is a private company, limited by shares, registered in England and Wales, registration number 08756959. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH, UK.
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% reducing balance basis
Motor vehicles
20% reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 30 December 2023
49,837 
18,789 
68,626 
At 29 December 2024
49,837 
18,789 
68,626 
Depreciation
At 30 December 2023
43,306 
12,224 
55,530 
Charge for the year
1,306 
1,313 
2,619 
At 29 December 2024
44,612 
13,537 
58,149 
Net book value
At 29 December 2024
5,225 
5,252 
10,477 
At 29 December 2023
6,531 
6,565 
13,096 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
11,201 
12,704 
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Lowmoor Carbreakers Limited Notes to the Accounts for the year ended 29 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
4,255 
5,267 
Taxes and social security
111,302 
105,934 
Other creditors
4,883 
4,883 
Loans from directors
69,827 
92,837 
190,267 
208,921 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,841 
24,382 
8
Average number of employees
During the year the average number of employees was 8 (2023: 8).
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