REGISTERED NUMBER: 09612260 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Location Surveys Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P M Levy

REGISTERED OFFICE:

Central Chambers

227 London Road

Hadleigh

Benfleet

Essex

SS7 2RF

REGISTERED NUMBER:

09612260 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

Central Chambers

227 London Road

Hadleigh

Benfleet

Essex

SS7 2RF

FIXED ASSETS

Tangible assets

4

84,225

31,544

CURRENT ASSETS

Debtors

5

72,691

44,724

Investments

6

25,119

30,000

Cash at bank and in hand

179,838

181,217

277,648

255,941

CREDITORS

Amounts falling due within one year

7

92,370

83,324

NET CURRENT ASSETS

185,278

172,617

TOTAL ASSETS LESS CURRENT LIABILITIES

269,503

204,161

CREDITORS

Amounts falling due after more than one year

8

(20,950

)

(12,235

)

PROVISIONS FOR LIABILITIES

9

(19,793

)

(7,112

)

NET ASSETS

228,760

184,814

CAPITAL AND RESERVES

Called up share capital

10

5

5

Retained earnings

11

228,755

184,809

SHAREHOLDERS' FUNDS

228,760

184,814

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th December 2025 and were signed by:

Mr P M Levy - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

Straight line over 4 years

Motor vehicles

-

straight line over 3 years

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

70,799

413

38,235

9,989

119,436

Additions

25,623

-

61,780

4,275

91,678

Disposals

-

-

(20,885

)

-

(20,885

)

At 31st March 2025

96,422

413

79,130

14,264

190,229

DEPRECIATION

At 1st April 2024

44,697

413

38,235

4,547

87,892

Charge for year

21,609

-

15,445

1,943

38,997

Eliminated on disposal

-

-

(20,885

)

-

(20,885

)

At 31st March 2025

66,306

413

32,795

6,490

106,004

NET BOOK VALUE

At 31st March 2025

30,116

-

46,335

7,774

84,225

At 31st March 2024

26,102

-

-

5,442

31,544

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

61,780

At 31st March 2025

61,780

DEPRECIATION

Charge for year

15,445

At 31st March 2025

15,445

NET BOOK VALUE

At 31st March 2025

46,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

68,058

44,724

Other debtors

4,633

-

72,691

44,724

6.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Listed investments

25,119

30,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

10,461

10,204

Hire purchase contracts

10,863

-

Trade creditors

5,213

3,049

Taxation and social security

55,974

60,361

Other creditors

9,859

9,710

92,370

83,324

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

1,775

12,235

Hire purchase contracts

19,175

-

20,950

12,235

9.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

19,793

7,112

Deferred

tax

£

Balance at 1st April 2024

7,112

Provided during year

12,681

Balance at 31st March 2025

19,793

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

1

Ordinary

£1

1

1

1

A

£1

1

1

1

B

£1

1

1

1

C

£1

1

1

1

D

£1

1

1

5

5

11.

RESERVES

Retained

earnings

£

At 1st April 2024

184,809

Profit for the year

148,830

Dividends

(104,884

)

At 31st March 2025

228,755

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P M Levy.