REGISTERED NUMBER: SC733263 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

LANAM HC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Singh

Ms L J Miller

REGISTERED OFFICE:

Oakfield House 376-378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC733263 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

125,192

87,811

CURRENT ASSETS

Debtors

5

784,465

371,661

Cash at bank and in hand

532,624

256,214

1,317,089

627,875

CREDITORS

Amounts falling due within one year

6

735,743

445,813

NET CURRENT ASSETS

581,346

182,062

TOTAL ASSETS LESS CURRENT LIABILITIES

706,538

269,873

PROVISIONS FOR LIABILITIES

31,298

21,952

NET ASSETS

675,240

247,921

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

675,140

247,821

675,240

247,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 10 December 2025 and were signed on its behalf by:

M Singh - Director

1.	STATUTORY INFORMATION

Lanam Hc Ltd is a private company, limited by shares , registered in Scotland. 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 105 (2024 - 73 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

91,442

17,722

357

109,521

Additions

56,997

-

12,858

69,855

At 30 April 2025

148,439

17,722

13,215

179,376

DEPRECIATION

At 1 May 2024

16,302

5,261

147

21,710

Charge for year

28,763

3,115

596

32,474

At 30 April 2025

45,065

8,376

743

54,184

NET BOOK VALUE

At 30 April 2025

103,374

9,346

12,472

125,192

At 30 April 2024

75,140

12,461

210

87,811

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

232,866

220,579

Amounts owed by group undertakings

508,278

109,055

Other debtors

4,218

3,618

Prepayments and accrued income

39,103

38,409

784,465

371,661

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

59,433

45,609

Amounts owed to group undertakings

46,714

46,714

Tax

142,042

54,978

Social security and other taxes

48,264

24,084

Other creditors

117,132

32,156

Pension and union deductions

1,283

3,401

Credit card

3,404

3,347

Accruals and deferred income

317,471

235,524

735,743

445,813

7.	FINANCIAL COMMITMENTS

Both The Royal Bank of Scotland PLC and Unity Trust Bank PLC hold a floating charge over the company.