Company Registration No. 12143832 (England and Wales)
L & L Bodyworks Ltd
Unaudited accounts
for the year ended 31 August 2025
L & L Bodyworks Ltd
Unaudited accounts
Contents
L & L Bodyworks Ltd
Company Information
for the year ended 31 August 2025
Directors
Ian Lawson
Kevin Lawton
Company Number
12143832 (England and Wales)
Registered Office
Unit 19 Trent Trading Park
Botteslow Street
Stoke-on-Trent
Staffordshire
ST1 3LY
Accountants
James Accountancy Services Ltd
3 Waterloo Grove
Kidsgrove
Stoke-on-Trent
Staffordshire
ST7 4SY
L & L Bodyworks Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
1,630
2,060
Cash at bank and in hand
104
156
Creditors: amounts falling due within one year
(42,107)
(42,854)
Net current assets
12,972
20,880
Total assets less current liabilities
14,602
22,940
Creditors: amounts falling due after more than one year
(12,441)
(20,845)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
1,925
1,815
Shareholders' funds
2,025
1,915
For the year ending 31 August 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 27 April 2026 and were signed on its behalf by
Ian Lawson
Director
Company Registration No. 12143832
L & L Bodyworks Ltd
Notes to the Accounts
for the year ended 31 August 2025
L & L Bodyworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 12143832. The registered office is Unit 19 Trent Trading Park, Botteslow Street, Stoke-on-Trent, Staffordshire, ST1 3LY.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% reducing balance method
Computer equipment
20% reducing balance method.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
L & L Bodyworks Ltd
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
4,076
233
4,309
At 31 August 2025
4,076
233
4,309
At 1 September 2024
2,176
73
2,249
Charge for the year
400
30
430
At 31 August 2025
2,576
103
2,679
At 31 August 2025
1,500
130
1,630
At 31 August 2024
1,900
160
2,060
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,939
14,646
Obligations under finance leases and hire purchase contracts
5,136
5,136
Trade creditors
4,879
3,130
Taxes and social security
3,392
86
Other creditors
15,000
15,000
Loans from directors
5,161
4,276
7
Creditors: amounts falling due after more than one year
2025
2024
L & L Bodyworks Ltd
Notes to the Accounts
for the year ended 31 August 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
136
180
Provision at start of year
180
380
Credited to the profit and loss account
(44)
(200)
Provision at end of year
136
180
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).