1 1 Larma Ltd 06210672 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is project management. Digita Accounts Production Advanced 6.30.9574.0 true 06210672 2024-05-01 2025-04-30 06210672 2025-04-30 06210672 core:CurrentFinancialInstruments 2025-04-30 06210672 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 06210672 core:OfficeEquipment 2025-04-30 06210672 core:PlantMachinery 2025-04-30 06210672 bus:SmallEntities 2024-05-01 2025-04-30 06210672 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 06210672 bus:FilletedAccounts 2024-05-01 2025-04-30 06210672 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06210672 bus:RegisteredOffice 2024-05-01 2025-04-30 06210672 bus:Director1 2024-05-01 2025-04-30 06210672 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06210672 core:ComputerEquipment 2024-05-01 2025-04-30 06210672 core:OfficeEquipment 2024-05-01 2025-04-30 06210672 core:PlantMachinery 2024-05-01 2025-04-30 06210672 countries:AllCountries 2024-05-01 2025-04-30 06210672 2024-04-30 06210672 core:OfficeEquipment 2024-04-30 06210672 core:PlantMachinery 2024-04-30 06210672 2023-05-01 2024-04-30 06210672 2024-04-30 06210672 core:CurrentFinancialInstruments 2024-04-30 06210672 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 06210672 core:OfficeEquipment 2024-04-30 06210672 core:PlantMachinery 2024-04-30 xbrli:pure iso4217:GBP

Registration number: 06210672

Larma Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Larma Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 4

Larma Ltd

(Registration number: 06210672)
Statement of Financial Position as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,132 | 130
Current assets |  |  |
Debtors | 5 | 6,345 | 7,236
Cash at bank and in hand |  | 281,794 | 302,267
|  | 288,139 | 309,503
Creditors: Amounts falling due within one year | 6 | (101,862) | (91,682)
Net current assets |  | 186,277 | 217,821
Net assets |  | 187,409 | 217,951
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 187,407 | 217,949
Shareholders' funds |  | 187,409 | 217,951

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 January 2026

......................................... Mr S P Fletcher Director |  |

Larma Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
c/o Menzies LLP
One Express
1 George Leigh Street
Manchester
M4 5DL

These financial statements were authorised for issue by the director on 18 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Larma Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 33% reducing balance
Office equipment | 20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Larma Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Computer equipment £ | Office equipment £ | Total £
Cost or valuation
At 1 May 2024 | 4,301 | - | 4,301
Additions | - | 1,106 | 1,106
At 30 April 2025 | 4,301 | 1,106 | 5,407
Depreciation
At 1 May 2024 | 4,171 | - | 4,171
Charge for the year | 49 | 55 | 104
At 30 April 2025 | 4,220 | 55 | 4,275
Carrying amount
At 30 April 2025 | 81 | 1,051 | 1,132
At 30 April 2024 | 130 | - | 130

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,845 | 4,736
Other debtors | 2,500 | 2,500
| 6,345 | 7,236

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,098 | 1
Taxation and social security | 57,725 | 60,224
Accruals and deferred income | 900 | 730
Other creditors | 37,139 | 30,727
| 101,862 | 91,682