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Registered number: 14506563
Ls Capital Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14506563
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 50,136 138
50,136 138
CURRENT ASSETS
Debtors 5 321,998 28,150
Cash at bank and in hand 299,800 436,360
621,798 464,510
Creditors: Amounts Falling Due Within One Year 6 (49,330 ) (1,150 )
NET CURRENT ASSETS (LIABILITIES) 572,468 463,360
TOTAL ASSETS LESS CURRENT LIABILITIES 622,604 463,498
NET ASSETS 622,604 463,498
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 622,603 463,497
SHAREHOLDERS' FUNDS 622,604 463,498
For the year ending 31 March 2025 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 L Saunders
Director
01/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ls Capital Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14506563 . The registered office is Hawkinge Business Park, 1 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
4. Investments
Subsidiaries Associates Other Total
£ £ £ £
Cost
As at 1 April 2024 102 36 - 138
Additions - - 49,998 49,998
As at 31 March 2025 102 36 49,998 50,136
Provision
As at 1 April 2024 - - - -
As at 31 March 2025 - - - -
Net Book Value
As at 31 March 2025 102 36 49,998 50,136
As at 1 April 2024 102 36 - 138
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,360 -
Amounts owed by group undertakings 309,638 25,150
Amounts owed by participating interests - 3,000
321,998 28,150
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 45,436 737
Taxation and social security 3,894 413
49,330 1,150
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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