ACCOUNTS - Final Accounts preparation

Registered number: 01800672

LOAD RUNNER LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

LOAD RUNNER LIMITED

REGISTERED NUMBER: 01800672

BALANCE SHEET

AS AT 29 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		7,877		7,965
			7,877		7,965
Current assets
Debtors: amounts falling due within one year	5	3,588		3,120
Cash at bank and in hand	6	13		1,001
		3,601		4,121
Creditors: amounts falling due within one year	7	(123,704)		(108,290)
Net current liabilities			(120,103)		(104,169)
Total assets less current liabilities			(112,226)		(96,204)

Net liabilities			(112,226)		(96,204)

Capital and reserves
Called up share capital	52	52
Profit and loss account	(112,278)	(96,256)
	(112,226)	(96,204)

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LOAD RUNNER LIMITED

REGISTERED NUMBER: 01800672

BALANCE SHEET (CONTINUED)

AS AT 29 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2025.

................................................

Mr K P Morgan

Director

The notes on pages 3 to 6 form part of these financial statements.

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LOAD RUNNER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

1.	General information

Load Runner Limited is a private company limited by shares incorporated in England and Wales. The registered office is Smokehall Lane, Smokehall Ind Est, Winsford, Cheshire, CW7 3BE.

The principal activity of the company continued to be that of construction of civil engineering projects.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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LOAD RUNNER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Freehold property	-
				Plant and machinery	-	25%	Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

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LOAD RUNNER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

4.	Tangible fixed assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 30 March 2024	7,701	148,376	156,077
At 29 March 2025	7,701	148,376	156,077
Depreciation
At 30 March 2024	-	148,112	148,112
Charge for the year on owned assets	-	88	88
At 29 March 2025	-	148,200	148,200
Net book value
At 29 March 2025	7,701	176	7,877

Debtors

					2025	2024
					£	£


Trade debtors	3,588	3,120
	3,588	3,120

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	13	1,001
Less: bank overdrafts	(4,082)	(9,861)
	(4,069)	(8,860)

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LOAD RUNNER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	4,082	9,861
Amounts owed to group undertakings	5,011	2,002
Other taxation and social security	2,106	977
Other creditors	110,420	93,099
Accruals and deferred income	2,085	2,351
	123,704	108,290

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