REGISTERED NUMBER: 04730279 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Location Manager Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Howard

SECRETARY:

E Howard

REGISTERED OFFICE:

C/O City, Chartered Accountants

Suite 540, 5th Floor, Linen Hall

162-168 Regent Street

London

W1B 5TF

REGISTERED NUMBER:

04730279 (England and Wales)

ACCOUNTANTS:

City, Chartered Accountants

Suite 540, 5th Floor,

Linen Hall

162- 168 Regent Street

London

W1B 5TF

FIXED ASSETS

Tangible assets

4

7,032

7,005

Investments

5

3,000

3,000

10,032

10,005

CURRENT ASSETS

Debtors

6

3,394

2,716

Cash at bank

97,692

86,219

101,086

88,935

CREDITORS

Amounts falling due within one year

7

(32,086

)

(28,494

)

NET CURRENT ASSETS

69,000

60,441

TOTAL ASSETS LESS CURRENT LIABILITIES

79,032

70,446

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

79,022

70,436

SHAREHOLDERS' FUNDS

79,032

70,446

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 December 2025 and were signed by:

T Howard - Director

1.	STATUTORY INFORMATION

Location Manager 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.

Plant and machinery

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

26,714

Additions

2,731

Disposals

(782

)

At 31 March 2025

28,663

DEPRECIATION

At 1 April 2024

19,709

Charge for year

2,248

Eliminated on disposal

(326

)

At 31 March 2025

21,631

NET BOOK VALUE

At 31 March 2025

7,032

At 31 March 2024

7,005

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Sundry Investments

3,000

3,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,394

2,716

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

374

578

Taxation and social security

24,423

12,306

Other creditors

7,289

15,610

32,086

28,494

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £42,400 (2024 - £37,700) were paid to the director .

At the end of the year the company owed the director £431 (2024 - £7,879).