1 January 2024 false No description of principal activity Taxfiler 2024.6 SC576735business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5767352023-12-31 SC5767352024-01-012024-12-31 SC576735business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC576735business:FilletedAccounts2024-01-012024-12-31 SC5767352024-12-31 SC576735business:Director12024-01-012024-12-31 SC576735business:RegisteredOffice2024-01-012024-12-31 SC5767352023-12-31 SC576735core:WithinOneYear2024-12-31 SC576735core:WithinOneYear2023-12-31 SC576735core:AfterOneYear2024-12-31 SC576735core:AfterOneYear2023-12-31 SC576735core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC576735core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC576735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC576735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC576735core:PreviouslyStatedAmount2024-12-31 SC576735core:PreviouslyStatedAmount2023-12-31 SC576735business:SmallEntities2024-01-012024-12-31 SC576735countries:Scotland2024-01-012024-12-31 SC576735core:MotorVehicles2023-12-31 SC576735core:MotorVehicles2024-01-012024-12-31 SC576735core:MotorVehicles2024-12-31 SC5767352023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC576735 (Scotland)
LER LOGISTICS (SCO) LTD Unaudited accounts for the year ended 31 December 2024
LER LOGISTICS (SCO) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LER LOGISTICS (SCO) LTD Company Information for the year ended 31 December 2024
Director
RAFAL CZARNECKI
Company Number
SC576735 (Scotland)
Registered Office
Unit 5 Summerhill Court Aberdeen AB15 6TT Scotland
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LER LOGISTICS (SCO) LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
415,727 
376,189 
Current assets
Inventories
125,320 
- 
Debtors
5
57,202 
74,707 
Cash at bank and in hand
26,301 
229,089 
208,823 
303,796 
Creditors: amounts falling due within one year
6
(322,270)
(182,939)
Net current (liabilities)/assets
(113,447)
120,857 
Total assets less current liabilities
302,280 
497,046 
Creditors: amounts falling due after more than one year
7
(230,724)
(441,749)
Provisions for liabilities
Deferred tax
(28,210)
(28,210)
Net assets
43,346 
27,087 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
43,246 
26,987 
Shareholders' funds
43,346 
27,087 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 December 2025 and were signed on its behalf by
RAFAL CZARNECKI Director Company Registration No. SC576735
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LER LOGISTICS (SCO) LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
LER LOGISTICS (SCO) LTD is a private company, limited by shares, registered in Scotland, registration number SC576735. The registered office is Unit 5 Summerhill Court, Aberdeen, AB15 6TT , Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2024
997,876 
Additions
214,465 
Disposals
(448,421)
At 31 December 2024
763,920 
Depreciation
At 1 January 2024
621,687 
Charge for the year
114,633 
On disposals
(388,127)
At 31 December 2024
348,193 
Net book value
At 31 December 2024
415,727 
At 31 December 2023
376,189 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
57,202 
46,932 
Other debtors
- 
27,775 
57,202 
74,707 
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LER LOGISTICS (SCO) LTD Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
66,520 
21,264 
Obligations under finance leases and hire purchase contracts
119,380 
112,882 
Taxes and social security
1,200 
1,200 
Loans from directors
133,720 
46,143 
Accruals
1,450 
1,450 
322,270 
182,939 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
230,724 
441,749 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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