1 June 2024 false No description of principal activity Taxfiler 2024.6 SC562092business:PrivateLimitedCompanyLtd2024-06-012025-05-31 SC5620922024-05-31 SC5620922024-06-012025-05-31 SC562092business:AuditExempt-NoAccountantsReport2024-06-012025-05-31 SC562092business:FilletedAccounts2024-06-012025-05-31 SC5620922025-05-31 SC562092business:Director12024-06-012025-05-31 SC562092business:RegisteredOffice2024-06-012025-05-31 SC5620922024-05-31 SC562092core:WithinOneYear2025-05-31 SC562092core:WithinOneYear2024-05-31 SC562092core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 SC562092core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC562092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 SC562092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC562092core:PreviouslyStatedAmount2025-05-31 SC562092core:PreviouslyStatedAmount2024-05-31 SC562092business:SmallEntities2024-06-012025-05-31 SC562092countries:Scotland2024-06-012025-05-31 SC562092core:PlantMachinery2024-06-012025-05-31 SC562092core:FurnitureFittings2024-06-012025-05-31 SC562092core:ComputerEquipment2024-06-012025-05-31 SC562092core:PlantMachinery2024-05-31 SC562092core:FurnitureFittings2024-05-31 SC562092core:ComputerEquipment2024-05-31 SC562092core:PlantMachinery2025-05-31 SC562092core:FurnitureFittings2025-05-31 SC562092core:ComputerEquipment2025-05-31 SC5620922023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC562092 (Scotland)
LARZWELL LTD Unaudited accounts for the year ended 31 May 2025
LARZWELL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LARZWELL LTD Company Information for the year ended 31 May 2025
Director
L Anderson
Company Number
SC562092 (Scotland)
Registered Office
Collessie Mill House Collessie Cupar KY15 7RQ Scotland
Accountants
B&L - TaxKings 2 Charlotte Street Perth PH1 5LL
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LARZWELL LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,784 
2,960 
Current assets
Debtors
5
69,341 
72,374 
Cash at bank and in hand
20,521 
143 
89,862 
72,517 
Creditors: amounts falling due within one year
6
(65,034)
(54,837)
Net current assets
24,828 
17,680 
Total assets less current liabilities
28,612 
20,640 
Provisions for liabilities
Deferred tax
(968)
- 
Net assets
27,644 
20,640 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
27,643 
20,639 
Shareholders' funds
27,644 
20,640 
For the year ending 31 May 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 her 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 21 May 2026 and were signed on its behalf by
L Anderson Director Company Registration No. SC562092
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LARZWELL LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
LARZWELL LTD is a private company, limited by shares, registered in Scotland, registration number SC562092. The registered office is Collessie Mill House, Collessie, Cupar, KY15 7RQ, 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:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
583 
1,178 
2,187 
3,948 
Additions
- 
- 
2,416 
2,416 
At 31 May 2025
583 
1,178 
4,603 
6,364 
Depreciation
At 1 June 2024
146 
295 
547 
988 
Charge for the year
146 
295 
1,151 
1,592 
At 31 May 2025
292 
590 
1,698 
2,580 
Net book value
At 31 May 2025
291 
588 
2,905 
3,784 
At 31 May 2024
437 
883 
1,640 
2,960 
- 5 -
LARZWELL LTD Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,680 
53,313 
Amounts due from group undertakings etc.
58,661 
19,061 
69,341 
72,374 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,608 
16,583 
Trade creditors
2,039 
3,851 
Taxes and social security
12,910 
5,290 
Other creditors
(93)
- 
Loans from directors
42,774 
27,577 
Accruals
1,796 
1,536 
65,034 
54,837 
7
Transactions with related parties
The loans advanced to group undertakings are repayable on demand.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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