REGISTERED NUMBER: 11679209 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

L A Structural Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L W Abbott

REGISTERED OFFICE:

6 Ash Walk

Sutton Coldfield

Birmingham

West Midlands

B76 2PJ

REGISTERED NUMBER:

11679209 (England and Wales)

ACCOUNTANTS:

Michael Astin Accountancy Services

95 Tarnside Close

Rochdale

Greater Manchester

OL16 2QD

FIXED ASSETS

Tangible assets

4

2,704

3,369

CURRENT ASSETS

Debtors

5

21,318

20,730

Cash at bank

34,985

28,444

56,303

49,174

CREDITORS

Amounts falling due within one year

6

12,760

11,187

NET CURRENT ASSETS

43,543

37,987

TOTAL ASSETS LESS CURRENT LIABILITIES

46,247

41,356

CREDITORS

Amounts falling due after more than one year

7

956

3,811

NET ASSETS

45,291

37,545

RESERVES

Retained earnings

45,291

37,545

45,291

37,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

L W Abbott - Director

1.	STATUTORY INFORMATION

L A Structural Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

3,988

3,892

7,880

DEPRECIATION

At 1 December 2024

2,218

2,293

4,511

Charge for year

266

399

665

At 30 November 2025

2,484

2,692

5,176

NET BOOK VALUE

At 30 November 2025

1,504

1,200

2,704

At 30 November 2024

1,770

1,599

3,369

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

21,071

20,469

VAT

247

261

21,318

20,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Tax

12,352

10,941

Directors' current accounts

408

246

12,760

11,187

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans (see note 8)

956

3,811

8.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

956

3,811