1 October 2024 false No description of principal activity Taxfiler 2024.6 SC744902business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC7449022024-09-30 SC7449022024-10-012025-09-30 SC744902business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC744902business:FilletedAccounts2024-10-012025-09-30 SC7449022025-09-30 SC7449022024-09-30 SC744902core:WithinOneYear2025-09-30 SC744902core:WithinOneYear2024-09-30 SC744902core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC744902core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC744902core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC744902core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC744902core:PreviouslyStatedAmount2025-09-30 SC744902core:PreviouslyStatedAmount2024-09-30 SC744902business:SmallEntities2024-10-012025-09-30 SC744902business:Director12024-10-012025-09-30 SC744902countries:Scotland2024-10-012025-09-30 SC744902business:RegisteredOffice2024-10-012025-09-30 SC744902core:MotorVehicles2024-10-012025-09-30 SC744902core:MotorVehicles2024-09-30 SC744902core:MotorVehicles2025-09-30 SC7449022023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC744902 (Scotland)
L&N LABOUR SOLUTIONS LIMITED Unaudited accounts for the year ended 30 September 2025
L&N LABOUR SOLUTIONS LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
31,995 
- 
Current assets
Debtors
5
514,387 
- 
Cash at bank and in hand
780 
12,845 
515,167 
12,845 
Creditors: amounts falling due within one year
6
(520,463)
(22,920)
Net current liabilities
(5,296)
(10,075)
Net assets/(liabilities)
26,699 
(10,075)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
26,697 
(10,077)
Shareholders' funds
26,699 
(10,075)
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 directors acknowledge their 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 of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by
N SIMPSON Director Company Registration No. SC744902
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L&N LABOUR SOLUTIONS LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
L&N LABOUR SOLUTIONS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC744902. The registered office is 25 KINGSTON ROAD, KIRKCALDY, KY2 6FE, 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
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:
Motor vehicles
25% straight line
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 October 2024
- 
Additions
31,995 
At 30 September 2025
31,995 
Depreciation
At 30 September 2025
- 
Net book value
At 30 September 2025
31,995 
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L&N LABOUR SOLUTIONS LIMITED Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
469,807 
- 
Other debtors
44,580 
- 
514,387 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
30,594 
- 
VAT
17,215 
- 
Obligations under finance leases and hire purchase contracts
256,617 
- 
Trade creditors
100,461 
600 
Taxes and social security
18,254 
1,948 
Loans from directors
97,322 
20,372 
520,463 
22,920 
7
Average number of employees
During the year the average number of employees was 12 (2024: 2).
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