L & A UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4265497

L & A UK Limited

Filleted Unaudited Financial Statements

29 November 2024

L & A UK Limited

Statement of Financial Position

29 November 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	5		67	79

Current assets

Debtors	6	638,715	574,093
Cash at bank and in hand		4,229	10,605
		---------	---------
		642,944	584,698

Creditors: amounts falling due within one year	7	426,415		373,954
		---------		---------
Net current assets			216,529	210,744
			---------	---------
Total assets less current liabilities			216,596	210,823
			---------	---------
Net assets			216,596	210,823
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	216,496	210,723
	---------	---------
Shareholders funds	216,596	210,823
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 29 November 2024 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:

T Nurmohamed Esq	Mrs A Nurmohamed
Director	Director

Company registration number: 4265497

L & A UK Limited

Notes to the Financial Statements

Year ended 29 November 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is TML House, 1a The Anchorage, Gosport, Hampshire, PO12 1LY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

No significant judgements have been made by the director in preparing these financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	15% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2023: 4 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 December 2023 and 29 November 2024	1,164	2,274	3,438
	-------	-------	-------
Depreciation
At 1 December 2023	1,090	2,269	3,359
Charge for the year	11	1	12
	-------	-------	-------
At 29 November 2024	1,101	2,270	3,371
	-------	-------	-------
Carrying amount
At 29 November 2024	63	4	67
	-------	-------	-------
At 30 November 2023	74	5	79
	-------	-------	-------

6. Debtors

	2024	2023
	£	£
Other debtors	638,715	574,093
	---------	---------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	900	839
Other creditors	425,515	373,115
	---------	---------
	426,415	373,954
	---------	---------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
T Nurmohamed Esq	( 139,536)	( 9,675)	( 149,211)
Mrs A Nurmohamed	( 139,539)	( 9,673)	( 149,212)
	---------	--------	---------
	( 279,075)	( 19,348)	( 298,423)
	---------	--------	---------

	2023
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
T Nurmohamed Esq	( 148,243)	8,707	( 139,536)
Mrs A Nurmohamed	( 148,246)	8,707	( 139,539)
	---------	--------	---------
	( 296,489)	17,414	( 279,075)
	---------	--------	---------