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Registered Number: 08195922
England and Wales

 

 

 

L & P SCHOOL OF MOTORING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

L & P SCHOOL OF MOTORING LTD
Contents Page
For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of L & P SCHOOL OF MOTORING LTD for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of L & P SCHOOL OF MOTORING LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of L & P SCHOOL OF MOTORING LTD, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of L & P SCHOOL OF MOTORING LTD and state those matters that we have agreed to state to the Board of Directors of L & P SCHOOL OF MOTORING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L & P SCHOOL OF MOTORING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that L & P SCHOOL OF MOTORING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of L & P SCHOOL OF MOTORING LTD. You consider that L & P SCHOOL OF MOTORING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of L & P SCHOOL OF MOTORING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2025.



....................................................

ROSAM INVESTMENTS LTD
2 Fairfield Drive
Broxbourne,
Hertfordshire
EN10 6DX
30 May 2026
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 4,053    4,943 
4,053    4,943 
Current assets      
Debtors: amounts falling due within one year 1,222    2,805 
Cash at bank and in hand 15,258    5,148 
16,480    7,953 
Creditors: amount falling due within one year (5,110)   (3,431)
Net current assets 11,370    4,522 
 
Total assets less current liabilities 15,423    9,465 
Creditors: amount falling due after more than one year (4,585)   (6,220)
Net assets 10,838    3,245 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 10,738    3,145 
Shareholders' funds 10,838    3,245 
 


For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 May 2026 and were signed by:


-------------------------------
Olaitan Oyewole AWOSIKA
Director
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General Information
L & P SCHOOL OF MOTORING LTD is a private company, limited by shares, registered in England and Wales, registration number 08195922, registration address 39, JOSEPH COURT, AMHURST PARK, LONDON, N16 5AJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of services supplied by the company, net trade discounts.
The company has benefited from diversification into online zoom training for theory test preparation and practical driving lessons.
Also, the company introduced training online for instructors on growing themselves personally and their business.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 18 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 September 2024 16,495    16,495 
Additions -    - 
Disposals -    - 
At 31 August 2025 16,495    16,495 
Depreciation
At 01 September 2024 11,552    11,552 
Charge for year 890    890 
On disposals -    - 
At 31 August 2025 12,442    12,442 
Net book values
Closing balance as at 31 August 2025 4,053    4,053 
Opening balance as at 01 September 2024 4,943    4,943 

The net book value of Motor Vehicles includes £ 4,053 (2024 £4,943) in respect of assets leased under finance leases or hire purchase contracts.

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