Ld Industrial Plants Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Ld Industrial Plants Limited for the year ended 30 November 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ld Industrial Plants Limited for the year ended 30 November 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ld Industrial Plants Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Ld Industrial Plants Limited and state those matters that we have agreed to state to the director of Ld Industrial Plants Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ld Industrial Plants Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Ld Industrial Plants 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 or loss of Ld Industrial Plants Limited . You consider that Ld Industrial Plants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Ld Industrial Plants 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 financial statements.

Ease Accounting Associates UK Limited

29 October 2025

Ease Accounting Associates UK Limited

Chartered Accountants

61 Ease A A Dartford Business Park

Victoria Road

Dartford

Kent

DA1 5FS

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Ld Industrial Plants Limited

Balance Sheet

As At 30 November 2024

Balance Sheet

Registered number: 13039585

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,794		2,639
Tangible Assets	5		30,972		1,927

			32,766		4,566
CURRENT ASSETS
Debtors	6	90,820		37,770
Cash at bank and in hand		19,261		9,029

		110,081		46,799
Creditors: Amounts Falling Due Within One Year	7	(107,714 )		(51,038 )

NET CURRENT ASSETS (LIABILITIES)			2,367		(4,239 )

TOTAL ASSETS LESS CURRENT LIABILITIES			35,133		327

NET ASSETS			35,133		327

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			34,133		(673 )

SHAREHOLDERS' FUNDS			35,133		327

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Ld Industrial Plants Limited

Balance Sheet (continued)

As At 30 November 2024

For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Profit and Loss Account.

On behalf of the board

Mr Louison DILU

Director

29 October 2025

The notes on pages 4 to 7 form part of these financial statements.

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Ld Industrial Plants Limited

Notes to the Financial Statements

For The Year Ended 30 November 2024

Notes to the Financial Statements

1. General Information

Ld Industrial Plants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13039585 . The registered office is Unit 054 Ease A A, Dartford Business Park, Victoria Road, Dartford, Kent, DA1 5FS.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	18% Reducing Balance
Motor Vehicles	18% Reducing Balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Ld Industrial Plants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 December 2023	4,395

As at 30 November 2024	4,395

Amortisation
As at 1 December 2023	1,756
Provided during the period	845

As at 30 November 2024	2,601

Net Book Value
As at 30 November 2024	1,794

As at 1 December 2023	2,639

Intangible Asset – Branch Set-Up Costs (Italy)

During the year 2022, the Company incurred costs relating to the establishment of its branch operation in Italy. These costs have been recognised as an intangible asset, as they relate directly to bringing the branch into operational condition.

The asset is amortised on a straight-line basis over its estimated useful economic life of five (5) years.

Exchange --------------------------------£ ---------Rate --------€

Cost at initial recognition ---------------- 4,394.60 ----0.86 ----5,085.60

Amortisation charge for the year -------2,601.06 ----0.85 ----3,051.36

Carrying amount at year end ----------1,793.54------------2,034.24

The amortisation expense has been charged to Administrative Expenses in the Statement of Comprehensive Income.

Management considers a useful life of 5 years to be appropriate, reflecting the expected period over which the branch establishment activities will provide economic benefit. The asset will be reviewed annually for indicators of impairment in accordance with FRS 102.

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Ld Industrial Plants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 December 2023	-	3,495	3,495
Additions	1,848	35,923	37,771
Disposals	-	(3,495 )	(3,495 )

As at 30 November 2024	1,848	35,923	37,771

Depreciation
As at 1 December 2023	-	1,568	1,568
Provided during the period	333	6,466	6,799
Disposals	-	(1,568 )	(1,568 )

As at 30 November 2024	333	6,466	6,799

Net Book Value
As at 30 November 2024	1,515	29,457	30,972

As at 1 December 2023	-	1,927	1,927

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	17,230	1,720
Other debtors	23	23
Italy Branch - LD INDUSTRIAL PLANTS LIMITED	73,567	36,027

	90,820	37,770

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	2
Bank loans and overdrafts	113	-
Net wages	7,307	12,142
Other creditors - Italy Branch Accounts Payable	31,525	12,558
Other creditors - PAYE Payable	425	-
Other creditors - NIC Payable	422	-
Other creditors - Pensions Payable	123	46

...CONTINUED

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Ld Industrial Plants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

Other creditors Loan Payable GK55VA8	28,418	-
Accruals and deferred income	1,340	1,340
Director's loan account	38,041	24,950

	107,714	51,038

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	10,000	-

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