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Company Registration No. 05958043 (England and Wales)
LANE ACCOUNTING LIMITED Unaudited accounts for the year ended 31 October 2025
LANE ACCOUNTING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LANE ACCOUNTING LIMITED Company Information for the year ended 31 October 2025
Director
Donald Pottie
Company Number
05958043 (England and Wales)
Registered Office
Chalfont St Peter SL9 9QL United Kingdom
Accountants
A D Pottie & Co Ltd Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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LANE ACCOUNTING LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
4,954 
Current assets
Debtors
5
148 
141,914 
Cash at bank and in hand
958 
4,706 
1,106 
146,620 
Creditors: amounts falling due within one year
6
- 
(85,923)
Net current assets
1,106 
60,697 
Net assets
1,106 
65,651 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,096 
65,641 
Shareholders' funds
1,106 
65,651 
For the year ending 31 October 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 11 June 2026 and were signed on its behalf by
Donald Pottie Director Company Registration No. 05958043
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LANE ACCOUNTING LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
LANE ACCOUNTING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05958043. The registered office is Chalfont St Peter, SL9 9QL, United Kingdom.
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
Business transfer and cessation of trading On 1 April 2025, the company transferred its trade and business, including its client relationships, to A D Pottie & Co Ltd. The company ceased trading on that date. The director intends to apply for voluntary striking off under section 1003 of the Companies Act 2006 once the statutory conditions for dissolution have been met.
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:
Fixtures & fittings
20% WDV
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2024
33,036 
Disposals
(33,036)
At 31 October 2025
- 
Depreciation
At 1 November 2024
28,082 
On disposals
(28,082)
At 31 October 2025
- 
Net book value
At 31 October 2025
- 
At 31 October 2024
4,954 
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LANE ACCOUNTING LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
83,844 
Amounts due from group undertakings etc.
148 
55,941 
Other debtors
- 
2,129 
148 
141,914 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
28,950 
VAT
- 
15,012 
Trade creditors
- 
14,511 
Taxes and social security
- 
10,386 
Other creditors
- 
1,014 
Loans from directors
- 
16,050 
- 
85,923 
7
Transactions with related parties
Related party transactions Donald Pottie is the director of Lane Accounting Limited and a director and controlling shareholder of A D Pottie & Co Ltd. The following material transactions took place between the company and related parties during the year: Transfer of trade On 1 April 2025, the company transferred its trade and business, including its client relationships, to A D Pottie & Co Ltd at nil consideration. No gain or loss on the transfer of goodwill or client relationships has been recognised in these accounts. Disposal of fixed assets Fixtures and fittings with a net book value of £4,954 at the date of transfer were disposed of to A D Pottie & Co Ltd at nil consideration. A loss on disposal of £4,954 has been recognised in the profit and loss account as an exceptional item. Intercompany balance During the year, amounts were settled between the company and A D Pottie & Co Ltd in connection with the transfer of trade. At 31 October 2025, £148 remained due from A D Pottie & Co Ltd (31 October 2024: £55,941). The balance is included within debtors. Director's loan At 1 November 2024, the company owed £16,050 to the director. This balance was settled in full during the year. No amount was outstanding at 31 October 2025. Dividend A dividend of £27,000 was declared and paid to Donald Pottie, the director and sole shareholder, on 1 April 2025.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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