REGISTERED NUMBER: 07751528 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

LA Peripherals Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Pitcher

Mrs E Pitcher

M Cupac

REGISTERED OFFICE:

16 Eldon Way

Biggleswade

Bedfordshire

SG18 8NH

REGISTERED NUMBER:

07751528 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

Unit 1B

Focus 4

Fourth Avenue

Letchworth

Hertfordshire

SG6 2TU

FIXED ASSETS

Intangible assets

5

12,784

19,444

Tangible assets

6

149,708

190,235

162,492

209,679

CURRENT ASSETS

Stocks

141,320

128,900

Debtors

7

631,322

400,642

Cash at bank

87,695

339,331

860,337

868,873

CREDITORS

Amounts falling due within one year

8

536,947

555,605

NET CURRENT ASSETS

323,390

313,268

TOTAL ASSETS LESS CURRENT LIABILITIES

485,882

522,947

CREDITORS

Amounts falling due after more than one year

9

(30,078

)

(59,923

)

PROVISIONS FOR LIABILITIES

(34,055

)

(43,972

)

NET ASSETS

421,749

419,052

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

421,739

419,042

421,749

419,052

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

N A Pitcher - Director

1.	STATUTORY INFORMATION

LA Peripherals Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Sale of goods

Turnover from the sale of insert detail is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 3 years.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery etc. - 20% Reducing Balance or 20% Straight line

Motor Vehicles - 25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

Hire purchase and leasing commitments

Rentals payable and receivable under operating leases are charged to the profit and loss account 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

20,000

AMORTISATION

At 1 September 2024

556

Charge for year

6,660

At 31 August 2025

7,216

NET BOOK VALUE

At 31 August 2025

12,784

At 31 August 2024

19,444

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

271,103

Additions

6,991

At 31 August 2025

278,094

DEPRECIATION

At 1 September 2024

80,868

Charge for year

47,518

At 31 August 2025

128,386

NET BOOK VALUE

At 31 August 2025

149,708

At 31 August 2024

190,235

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

558,154

364,269

Other debtors

73,168

36,373

631,322

400,642

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,907

10,320

Hire purchase contracts

22,406

10,469

Trade creditors

373,860

387,946

Amounts owed to group undertakings

14,924

-

Taxation and social security

93,482

110,508

Other creditors

24,368

36,362

536,947

555,605

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

30,078

52,016

Other creditors

-

7,907

30,078

59,923

10.	OTHER FINANCIAL COMMITMENTS

As at the balance sheet date, the company has entered into an operating lease commitment for the rent of premises, with the following annual commitments:

Due within one year £36000.

Due between 1-2 year £36000.