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Company Registration No. 12188206 (England and Wales)
LDM Services Limited Filleted unaudited financial statements for the year ended 30 September 2025
LDM Services Limited Filleted unaudited financial statements Contents
Page
Statement of financial position
3
Notes to the accounts
4
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LDM Services Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
21,342
28,283
Cash at bank and in hand
13
993
21,355
29,276
Creditors: amounts falling due within one year
5
(20,803)
(28,909)
Net current assets
552
367
Net assets
552
367
Capital and reserves
Called up share capital
1
1
Profit and loss account
551
366
Shareholders' funds
552
367
For the year ending 30 September 2025 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 7 April 2026 and were signed on its behalf by
R J Burdge Director Company Registration No. 12188206
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LDM Services Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
LDM Services Limited is a private company, limited by shares, registered in England and Wales, registration number 12188206. The registered office is Unit 6 , Meadowcroft Way, Leigh, Lancashire, WN7 3XZ.
2
Compliance with accounting standards
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents amounts receivable for property rent net of VAT and trade discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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LDM Services Limited Notes to the Accounts for the year ended 30 September 2025
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
10,080
11,400
Other debtors
11,262
16,883
21,342
28,283
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,261
7,469
Taxes and social security
1,011
772
Other creditors
15,531
20,668
20,803
28,909
6
Loans to directors
Included in other creditors are loans from the director, Mr R J Burdge, of £2,150 (2024: £1,000). These loans are interest free and repayable on demand.
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LDM Services Limited Notes to the Accounts for the year ended 30 September 2025
7
Transactions with related parties
LDM.tv Limited A company in which Mr Burdge is a shareholder and director. Amount due to related party at 30 September 2025 £8,181 (2024: £14,835). LDM Services Limited also rented a commercial unit to the related party. During the year rent of £46,282 (2024 - £46,017) was received. Rent is charged at commercial market rates.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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