LONDON UTILITY SERVICES LTD


Director	ROGERS, David Leslie


Registered Address	85 Great Portland Street
	First Floor
	London
	W1W 7LT


Registered Number	13780320 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		74,212		37,247
			74,212		37,247
Current assets
Debtors		36,258		11,519
		36,258		11,519
Prepayments and accrued income		529		-
Creditors amounts falling due within one year	4	(71,327)		(45,328)
Net current assets (liabilities)			(34,540)		(33,809)
Total assets less current liabilities			39,672		3,438
Creditors amounts falling due after one year	5		(32,554)		-
Net assets			7,118		3,438
Capital and reserves
Profit and loss account			7,118		3,438
Shareholders' funds			7,118		3,438

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 October 2025, and are signed on its behalf by:

ROGERS, David Leslie
Director
Registered Company No. 13780320

LONDON UTILITY SERVICES LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	7		2

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 January 24	45,985	45,985
Additions	42,990	42,990
At 31 December 24	88,975	88,975
Depreciation and impairment
At 01 January 24	8,738	8,738
Charge for year	6,025	6,025
At 31 December 24	14,763	14,763
Net book value
At 31 December 24	74,212	74,212
At 31 December 23	37,247	37,247

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	13,779	-
Bank borrowings and overdrafts	20,036	10,193
Taxation and social security	17,055	17,428
Finance lease and HP contracts	19,608	16,857
Accrued liabilities and deferred income	849	850
Total	71,327	45,328

5.	Creditors: amounts due after one year

	2024	2023
	£	£
Other creditors	32,554	-
Total	32,554	-

6.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	52,162		16,857