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Company Registration No. 11772233 (England and Wales)
Luther Commissioning Services Ltd Unaudited accounts for the year ended 31 January 2025
Luther Commissioning Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Luther Commissioning Services Ltd Company Information for the year ended 31 January 2025
Directors
Richard Luther Kate Luther
Company Number
11772233 (England and Wales)
Registered Office
Fresh Business Solutions Ltd 4 King Street Spennymoor County Durham DL16 6QG England
Accountants
Fresh Business Solutions Limited 4 King Street Spennymoor Durham DL16 6QG
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Luther Commissioning Services Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,461 
- 
Current assets
Debtors
5
16,799 
24,353 
Cash at bank and in hand
16,692 
3,613 
33,491 
27,966 
Creditors: amounts falling due within one year
6
(15,729)
(8,006)
Net current assets
17,762 
19,960 
Net assets
20,223 
19,960 
Capital and reserves
Profit and loss account
20,223 
19,960 
Shareholders' funds
20,223 
19,960 
For the year ending 31 January 2025 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 30 October 2025 and were signed on its behalf by
Richard Luther Director Company Registration No. 11772233
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Luther Commissioning Services Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Luther Commissioning Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11772233. The registered office is Fresh Business Solutions Ltd, 4 King Street, Spennymoor, County Durham, DL16 6QG, England.
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
15% RB
Computer equipment
15% RB
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
- 
- 
- 
Additions
625 
1,915 
2,540 
At 31 January 2025
625 
1,915 
2,540 
Depreciation
Charge for the year
31 
48 
79 
At 31 January 2025
31 
48 
79 
Net book value
At 31 January 2025
594 
1,867 
2,461 
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Luther Commissioning Services Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
(1,028)
980 
Trade debtors
7,920 
22,997 
Other debtors
9,907 
376 
16,799 
24,353 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,632 
6,778 
Trade creditors
9,809 
334 
Taxes and social security
2,288 
- 
Other creditors
- 
894 
15,729 
8,006 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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