Registration number: 05024614

L & S Developments Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

L & S Developments Limited

(Registration number: 05024614)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	12,768	8,647
Cash at bank and in hand		727	1,263
		13,495	9,910
Creditors: Amounts falling due within one year	5	(1,115)	(469)
Net assets		12,380	9,441
Capital and reserves
Called up share capital		100	100
Retained earnings		12,280	9,341
Shareholders' funds		12,380	9,441

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 October 2026 and signed on its behalf by:
 

......................................... Mr Sean James McGibbon Director

L & S Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
13A Mill Park
Cannock
Staffordshire
WS11 7XT
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

L & S Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4

Debtors

Current	2026 £	2025 £
Other debtors	12,768	8,647
	12,768	8,647

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	541	-
Accruals and deferred income	574	469
	1,115	469