Larksmere Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04350159

Larksmere Services Limited

Filleted Unaudited Financial Statements

31 March 2025

Larksmere Services Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Larksmere Services Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Larksmere Services Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Larksmere Services Limited for the year ended 31 March 2025, which comprise the statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Larksmere Services Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Larksmere Services Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Larksmere Services Limited and its director for our work or for this report.

It is your duty to ensure that Larksmere Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Larksmere Services Limited. You consider that Larksmere Services Limited 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 financial statements of Larksmere Services Limited. 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 financial statements.

WALTER HUNTER & CO LIMITED Chartered accountants

24 Bridge Street Newport South Wales NP20 4SF

18 November 2025

Larksmere Services Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		23,782	23,782
Debtors	5	222	173
Cash at bank and in hand		259	418
		--------	--------
		24,263	24,373

Creditors: amounts falling due within one year	6	480		460
		--------		--------
Net current assets			23,783	23,913
			--------	--------
Total assets less current liabilities			23,783	23,913

Creditors: amounts falling due after more than one year	7	47,854	46,854
		--------	--------
Net liabilities		( 24,071)	( 22,941)
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 24,073)	( 22,943)
	--------	--------
Shareholders deficit	( 24,071)	( 22,941)
	--------	--------

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

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Larksmere Services Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:

Mr D L Daniel
Director

Company registration number: 04350159

Larksmere Services Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Graig Park Lane, Malpas, Newport, NP20 6GX.

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

Going concern

The accounts have been prepared on a going concern basis. Having considered the future activity of the company, and with their continued support, the Director is confident that the business will continue to trade for at least the next 12 months.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	2,250	1,186	3,436
	-------	-------	-------
Depreciation
At 1 April 2024 and 31 March 2025	2,250	1,186	3,436
	-------	-------	-------
Carrying amount
At 31 March 2025	–	–	–
	-------	-------	-------
At 31 March 2024	–	–	–
	-------	-------	-------

5. Debtors

	2025	2024
	£	£
Other debtors	222	173
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	480	460
	----	----

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	47,854	46,854
	--------	--------

8. Director's advances, credits and guarantees

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

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr D L Daniel	( 22,440)	–	( 22,440)
	--------	----	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr D L Daniel	( 21,340)	( 1,100)	( 22,440)
	--------	-------	--------

9. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.